Make a Kayak on the cheap

OK this is really funny.  I wonder if it actually works.  Looks like $30 in PVC pipe, say $20 for the tarp (you want a good one).  Another $10 for tape and rope, etc…Author says he did it for under $100, I am thinking around 70-80 myself.

http://www.instructables.com/id/PVC-pipe-tarp-kayak/