Wakeboard racks cost between $100-$650. For a complete list of tower racks for sale, check out this website: http://www.onlyinboards.com/AccessoryShop/Products/Racks/Wakeboard-Racks.aspx
Wakeboard towers are typically made from either stainless steel or aircraft grade aluminum tubing.
Wakeboard speakers' cost depends on the manufacturer and the quality of the product. Price varies from $70 to $1000. For a complete list of wakeboard speakers, check out these websites: http://www.nextag.com/serv/main/buyer/OutPDir.jsp?search=wakeboard+tower+speakers&page=1&psort=1 and http://www.sonicelectronix.com/cat_i455_marine-tower-speakers.html
Clearly, water-skiing is a more difficult sport for the reason that the water-skier rides on the water itself, while a sit-down hydrofoil rider rides underneath the water, which decreases the friction level substantially.
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