Abstract: The invention discloses a safety mechanical system by which emergency oxygen is delivered to motor vehicle occupants during an accidental water submersion of the vehicle. The system utilizes an oxygen filled tank located in the trunk, or another concealed area. The tank is connected to a manifold system with an automatic valve. The valve is activated and opened when a series of sensors detects that the vehicle is partially or fully submerged. Upon such detection, the valve is opened and oxygen is delivered through the manifold, then to a series of flexible tubes to a set of drop down masks that automatically deploy from an overhead console in the vehicle's headliner. The drop down assembly is of an adequate length of coiled hose similar to that found on a commercial airliner for oxygen use during sudden decompression. With such an installed system, vehicle occupants are provided with a mask and oxygen until they can be rescued or escape on their own.