neither of mine much like the sea but Dixie seems to like splashing about in it -- but not too deep. We regularly go walking by a river and in the height of summer Dougal slowly got more and more confident about swimming in it to fetch sticks and things. I even bought him a special floating toy which he loves me to throw in. He'll only go in to chase things though. Dixie just goes in to her little knees and has a drink then sits on the shore looking distainfully at Dougal. (she's very good at that.)
But if you mean bath water. Neither of mine particularly like it but they tolerate it. I got a little hose attachment thingy for my bath taps and that works well because I can regulate the temperature, they prefer it just warm, and the water flow and direction. It is much easier to wash them with the hose I find.
Hope that helps
