I just started playing and was wondering if there were any items like the Jewel of the Rumare from oblivion?

Yes there are, I have a helmet that allows for underwater breating. I have not seen any other item doing it but i'm pretty sure there is

thanks any idea where i can find one or is it just random loot?

Yes there are. Also underwater is better in Skyrim than Oblivion.
Some water enchanted items might not suit your character so they have a cunning way you can customize your gear. Say you get a heavy item with the underwaterbreathing enchantment on it. You can break the item at an enchanting table to learn the magic and then enchant any item you want, well mostly. Some enchantments are just for clothing and some for weapons. If you want to make money enchanting is a really quick way to do it. You will be rich and breathing under water in no tims

Rings, Amulets, Circlets, and Helms are the items can can be enchanted for water breathing, and according to the wiki, the spell is available somewhere in Labyrinthian (adept level Alteration)

Chicken Eggs, Histcarp, and Nordic Barnacles have this effect (as 3rd, 4th, and 2nd effect respectively).

Volsung.

I'll have to say Volsung too. It is a mask/headpiece that you loot after killing the dragon priest Volsung at Volskygge (located far northwest of map, East of Solitude.

I found a necklace early in the game. It was either while escaping Helgen or near Riverwood. If near Riverwood, it was in the Gold Claw dungeon or on the way there. It has come in handy on many occasions and saved my character's life twice.

Went back to Mehrunes Dagon last night to farm some Daedric Hearts and found a Banded Helm of Waterbreathing. Quickly Broke it down last night at table. Not sure what I will put it on buts its nice to have now.