The aim of the study was to develop a conceptual model of drowning incidents. The authors conducted qualitative content analysis of drowning-incident videos (N = 41) and semistructured interviews of those involved in drowning incidents (N = 34), followed by the measurement of frequencies and Boolean search with matrix intersection. Results confirmed that when there is human activity in, above, or around an aquatic environment, a drowning incident might occur to whomever, wherever, and under whatever circumstances. Factors that determined drowning outcome were, in order of importance, rescuer characteristics (Who 1), casualty characteristics (Who 2), location (Wherever), and general circumstances (Whatever). The interaction of the rescuer with the casualty largely determines the outcome of drowning.