Using some of my steam transport contraptions with a binding of leather, I am able to essentially breathe underwater.
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Upgrade slot
Goggles
The Rebreather is an Steam Exosuit Headpiece upgrade from Flaxbeard's Steam Power. When installed, it will prevent the player from taking drowning damage. It will consume additional steam for each hit of damage prevented, which defaults to 5 SU and can be configured.