It's a Boat and a Roof Top Box

The worlds first high capacity car roof box that flips over and becomes an ultra portable boat.

Made in the UK and with patents pending BoatPack is capable of rowing or motoring with an electric outboard motor.  The base unit can also be removed from the roof bars and locked in place on the boat as a lid providing additional secure and watertight storage.

LINK (via: Gizmodo)