(V):  Nope.  It simulates the drowning reflex.  You need to be accurate here.  It cannot harm you.  It only simulates drowning.   It's meant to be unpleasant.  It's NOT meant to be "nice."   But in now way can permanent harm come to the person.  And it's ONLY been used in very rare cases and only after all other methods have failed.   It's only used when there is sufficient reason to believe that lives are at stake and that information is necessary to save the lives of one's fellow soldier or US interests. 

And it's not been used since 2003.   One can only guess why it keeps being brought up considering the facts.

It beats beheading too.   And I notice this board (as well as world opinion) concentrates on the three waterboarding episodes and ignore the hundreds of beheadings.   I'm against beheadings but have no problem with waterboarding.  It can't kill anyone.  I only scares the crap out of ya (not to mention it also scares vital information out - which is the point).