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It's very pretty, but the physics are awful. Your ski is always perfectly flat. You don't bob with the swells, you don't lean on the turns. I'd really like a PC game that is in the same league as Splashdown for the ps2, or at least as good as Wave Racer 64.
The game is very intertaining, but it lacks joystick support. Trying to drive and fly with the keyboard takes away a lot of the fun. Very pretty game though.