From Japan Trendshop:

“The Umine Projecter Healing Theater from Takara Tomy projects beautiful and relaxing images on your ceiling that recreate the feeling of being underwater and looking up into the light. Rotating and subtly color changing from blue to green and the combinations between, Umine is also a speaker for your iPod or other audio player! For off-ceiling use, it doubles as cool lamp simply by popping on the top and viewing the projection on the dome.”

$99