When equipped, the rebreather accessory makes the player immune to drowning. In inventory, it looks like a pair of scuba tanks. When not equipped, you can find this item in the Accessories section of inventory.
How to Obtain
The only way to obtain this item is to purchase it in the crowns store. This item cannot be given or traded.
How to Use
Drag this item to an active slot in your accessory bar to equip it. Then find the nearest pond and dive in. If you wait long enough underwater, you'll eventually do a somersault. (This has nothing to do with a rebreather; it's just a fun fact about hanging around underwater.)
Added September 2013 with the 1.12.0 release.