Ianto watches as the other man washes his hair, floating his hands on the water because he's not really brave enough to float himself. He huffs out something of a laugh at the comment about his depth -- he really should have expected something as much, all things considered -- before turning to look aside at the other man at his offer. Sharing the soap. Well, he would like to get clean... "I, ehm. Sure, thanks."

Hesitantly, because he'd largely been using the water to hide his body, he wades out to fetch the soap and work up a lather between his hands before working it into his hair. Trying to do it all as fast as he can so he can get back into the coverage of the water as quick as he can. Once he's satisfied he's done enough, he wades back into the water and dunks himself again as well. Gasping slightly as he surfaces once more and rinses the soap out. It's easier to feel more human when he's cleaner, that's for certain.

"Well," he says, after a moment. "At least you won't have to start holding your breath around me."