Water and computers don't mix. Even if the computer has been completely dried out, water can cause permanent damage to CD and disk drives and to the motherboard and expansion cards from rusting. Basically, the computer is dead. If you still want to save it, open it up and remove the hard drive and RAM sticks. Buy a new computer and put the old hard drive into the new computer to attempt to recover your data. This can be potentially damaging to the new computer, but it's worth it if you had important data on your old hard drive. You can also try the old RAM sticks in the new computer if you feel brave. If you can't get the hard drive to work, or don't want to risk your new computer to test it, try getting it professionally recovered.
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plug out the computer or remove the laptop's battery, let the computer dry in a hot dry place for some time. after this try to boot the computer. if it doesn't work, turn it in for repair or buy a new one.
If it's a desktop, I would recommend you try to get a dry towel, and carefully dry of the hardware.
Try not to turn it on for 1-2 days, then try turning it on.
If it doesn't, try changing the Power unit, if it does and refuse to load, check CPU/HDD.
Switch it off. Remove battery if fitted. Shake out excess water, or for tower/desktop remove panels and drain out water. Put in a warm dry place, leave it open and allow it to dry out for several days. Computer boards can look dry and still be wet under the lacquer and between component pins.
A small update. Depending on the type of water - if dirty water (e.g. leaking sewer) or salt water ensure you rinse the boards gently with clean water as soon as possible after the wetting. Salt water in particular can cause serious corrosion and will ruin the computer if left in place for any time. Preferably rinse lightly with distilled water as sold for topping up car (auto) batteries.
CD/DVD drives may in any case be ruined but are relatively easy to replace.
Unplug it or eject the battery first if you can. Then quickly turn your laptop over and blow with a blow drier. Even then, you might be better to take it to a shop rather than turning it on.
put it in a bowl of rice for up to a week without the battery and it should work.