Abstract: A non-inflatable flotation device that includes a substantially flat non-inflatable buoyant base portion, and a non-inflatable buoyant rim wall extending from the base portion. The rim wall extends at least partially around the periphery of the base portion. A tow line connection lug extends from an edge of the base portion, and in one embodiment a tow line is connected to the connection lug. The non-inflatable base portion and the non-inflatable rim wall are formed from a resilient foam having a density less than water. The resilient foam is formed from polyurethane resins or polystyrene beads. A protective layer covers all outer surfaces of the flotation device. The protective layer is formed from a protective coating applied to the outer surfaces.