Walmart carries a line of kid's toys called "Mommy & Me". I've found several cute items made by this company.
"Bath Time Musician" is a cute set of drums that are for the bathtub. The set comes with drums and two drum sticks made of plastic. These are floating musical instruments that could get the attention of almost any child.
This set would be helpful in developing a child's memory and logic. Your child can make up his or her own songs, which might motivate them towards more music as they get older.
There are other instruments available in this series, so if you've got 2 or 3 little ones, you could have your own little orchestra playing in the bathtub. Imagine the fun!
This is recommended for children ages 3 and up in the pre-school category. As always, never leave your child unattended in a bathtub with this toy or for any reason.
Playing in the water is fun for most small children. Give them something to make noise with and it's double the fun.