If my dog couldn't already swim naturally, then this would be all the incentive he'd need to learn - Twiggy the Waterskiing Squirrel.
“In 1978 a little squirrel was rescued from a hurricane and raised by Chuck and Lou Ann Best. The late Chuck thought of the idea and he and Lou Ann taught her to water-ski. Never in their wildest dreams did they anticipate that she would become the world's most sought after water skier.”
(Link via Peace Dividend.)