Overview
Apple does not cover under its warranty or Apple Care repairs of wet phones as phones are not built to be totally water resistant.  To save a wet cell phone doesn't always work. The best step is to dry out your phone first and hope it works.  To check if your phone has water damage read this.
Step 1 - Get the Phone out of the Water!
Take your phone out of the water as quickly as you can 🙂
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Step 2 - Turn off the Phone
If possible it's best to do this after removing the battery. With an iPhone since that's not possible the best thing is to turn off the phone.
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Step 3 - Remove your SIM card
Find the sim card tray which is usually along the right side of the iPhone.  Insert a paperclip or tool into the small hole which will pop the sim card out. Leave the whole tray out.
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Step 4 - Dry your iPhone

Remove any cases as they can trap in moisture. You can leave on screen protectors.

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Step 5 - Soak in Rice

Grab a big bowl and fill enough rice to adequately cover your iPhone.  You can protect your phone from the rice by wrapping it in a paper towel before soaking it. Submerge the phone in a bowl of rice and leave it for 36 hours.

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Other Materials to Try

Instead of rice use silica gel or a drying pouch. For a drying pouch put the phone in the bag, and seal.

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