now thats good, how did you do it

1 small plastic fishtank (full of water, with blue card stuck to the back) you might want to leave the water a couple of days for the bubbles to disappear. 1 glass, 1 flash and a fair amount of Photoshop

So is what i am looking rotated by 180 degrees and how many attempts did it take

Hi Wayne, yes it is rotated by 180°. It took around 20 attempts to get the 'splash' I wanted. What took longer was finding the right glass (not too heavy, not too light, not too narrow etc). In the end, I didn't drop it in the tank (made too much mess) I held the glass underwater (upside-down full of air) and photographed it as I let it go (held it down with a long ruler. What you see here is the glass hitting the top of the water from underneath if you like.