2nd generation iPod advice - PLEASE?

My 2nd generation iPod touch won't turn on. A few weeks ago I accedentially dropped it in water. I didn't know what to do so I just dryed it off and turned it off. A few days later it turned on by itself telling me to connect it to iTunes. I did but then iTunes told me that it can not be accessed due to the fact that it has a lock on it. I then put my ipod in rice for 4 days. I retried unlocking my iPod but the screen continued to say connect to iTunes and iTunes continued to say can not be accessed because of the lock on your iPod. I've tried different sources of restoring it but so far nothing has worked. If anyone has any resonable advice to give me I would greatly appreciate it. Thank you.