Ski rack, ski tower, wake tower, what ever you want to call it. I have a customer looking for something similar to this.
ski tower (http://www.inlandautoandboat.com/Pon...40/t%20002.jpg)
http://www.inlandautoandboat.com/Pon...40/t%20002.jpg
Looks like some type of parasailing deal, or a version of a speed ski pylon. My bet is that it is a custom deal.