If your Sony Walkman Mp3 player is wet and you cannot turn it on, stop trying to turn it on. Get a bowl of uncooked white rice and place the Mp3 player in the rice for about an hour. Take the Mp3 player out and take a hair dryer and blow dry the Mp3 player for 20 minutes, take 10 minute breaks in between. Do this for about an hour, altogether you will have the blow dryer on it for about 40 minutes. Then place the Mp3 player in a warm, dry spot near a heater. After 24 hours try to turn the player back on. Since you already tried to turn it on before trying to dry it out you may have done damage to the Mp3 player. If it does not work after you do all of this then call Sony's tech support. I hope this helps!