Look at your local Dick's Sporting Goods. While 3-4 year old kids have no place on whitewater, apparently nobody has any problem strapping a toddler into a pair of boots and pushing them down an ice covered hill.
Actually I was wandering through with my 3 yr old and they do make helmets to fit, because we tried a few. I was thinking maybe next year as a 4 yr old would be best to get him on skis, but the thought of using it for water sports did cross my mind.
If you are looking for a helmet that fits, you could go that route or the bike helmet route. Every time my toddler see's me putting away or organizing gear and see's my ww helmet, he puts on his bike helmet.
PFD's (Life Jackets)
Classic Freestanding Rack
Touring Kayak Paddles
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