Canon WP-DC300 Waterproof Case For PowerShot S30, S40, S45 and S50 (Waterproof to 30m)
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I don't think there are any other companies that make one for the Canon S range. I have an S45 myself and was using mine for the firt time diving the Red Sea. Rated to 30m, I took it down to 25m without the camera to make sure it wouldn't leak, before diving with the camera in it. The pictures come out well.
The case is easy to use and the lock is straight foward with a safety lock. It isn't big and cumbersome and easily held in one hand. There is no worries about condensation over the lens if you use the solution provided. The buttons are also easy to use though you have to get used to the inverted way the zoom switch works with the camera in the case. There are no access buttons to the up/down buttons of the selector, but you can still select up/down if you hold down the trash button simultaneously as you press left/right, so it isn't really an issue (as long as you are not narc'ed).
It doesn't have a diffuser incorporated into the case that other cases might, but there's nothing some Scotch tape couldn't do. However, the flash works quite well through the perspex of the case and produces some good pictures.
The manual doesn't describe that you could switch the camera off by holding the WB/FUNC button for 5 seconds though.
Judicious use of white balance and you can yield some professional results.
Highly recommended. Underwater digital photography is just marvelous, especially when you can delete all the bad shots. Saves loads of cash on those poor shots.