Abstract: A water ski vest is formed of EVA cross-linked polyethylene. The vest fits around the torso or over the shoulders of the wearer and is held in place by belts which extend around the vest. The belts extend through indented loops formed in the polyethylene material to prevent the belts from contacting the wearer's skin. Loops riveted or sewn onto the male ends of the belts extend through the loops in the vest to transmit stress directly to the belts instead of the foam material. The surfaces of the foam material are provided with a fine mesh texturing to give the material a cloth-fine feel and appearance. Creasing patterns formed in the shoulder portions and in the back and side portions provide flexibility. The shoulder material is tapered in thickness to reduce bulk and the upper portion of the back is tapered in thickness to minimize catching water in a hard fall. The outer perimeter edges of the vest are rounded to enhance comfort and appearance.