A levitation and water walking ring?

straight from a new game does anywhere sell these rings? (not spells/potions)

I don't think those rings exist in vanilla GOTY.

You might be able to find Amulets of Levitating/Water Walking sold by enchanters (Dabienne Mornardl might be worth a try) as they appear in magic item leveled lists that are in some enchanters inventories.

After looking through the CS, I agree with John.

Do http://www.uesp.net/wiki/Morrowind:Trade_Mission_to_the_Zainab to earn a Amulet of Levitation.

actually with MCP theres some levitation trousers right in the seyda neen bugfix hatch

You could try making some with ordinary rings and decent (filled) soul gems. Best to go to a mage with Enchanting skill though, and get them to do it for you - it can be expensive that way, but not as expensive as failing to do it and losing a good soul gem. I got meself a nice pair of boots with 60 seconds of Water Walking that way

As far as Levitation goes:
Turedus Taranian will give you an Amulet of Levitation for doing the Trade Mission to the Zainabs. Not a particularly hard quest.
Turedus is in Aryon's chambers at Tel Vos. You will need some Levitation potions or scrolls to get to him though.
The Travel Stained Trousers are given to you by Peakstar in the Cavern of the Incarnate at the right point in the MQ. You can't get them otherwise.
The Boots of the Apostle are in the lowest chamber of the Berandas Dunmer Fortress south west of Gnissis. It's normally an Imperial Cult Quest but any one can find them.
I always load the Levitation spell but I've never used it. Costs too much Magicka for too little return.
If you are decent at Alchemy the potions are easy to mix:Coda Flower, Trama Root, and/or Racer Plumes. Just go to the Ashlands area and you'll be up to your eyeballs in Cliff Racers and Trama Root

Another trick to get a really good Levitation effect with a long duration is to purchase a Rising Force potion from Danso Indules outside the High Fane in Vivec and donate it at the Shrine of Daring.

I'm fairly certain that the enchanter at the Ebonheart Imperial Shrine has an amulet of water walking.