The word ‘spa’ is associated with treatment with water and is also known as balneotherapy. Spa resorts offer various health benefits. Some of the services that a spa provides are full body treatments, massages, manicure, pedicure, hair styling, massages, facials, make up application, skin treatment etc. Typically, clients spend anywhere between several hours to several days in a spa. Spas that complete their procedures within a day are called day spas. Those that require their clients to stay for several days are called spa resorts. The spa industry in the country generated over $ 11 Billion in the year 2010 with more than 60% of it coming from day spas. For a prospective entrepreneur who wants to start a day spa, the following guide will help them do so: Create a business plan for your intended business- a business plan will help you outline the objectives you hope to achieve with your business. Do some market research-you should conduct market research to establish whether there is a need for these services in that area. You should also check whether there are any other spas in the vicinity as these could mean more competition. Decide the kind of service that you will be offering in your spa. This should be accompanied by a description of the treatment, the benefits of the treatment, the time required to perform the procedure, the equipment to be used and their cost. Decide what kind of spa you plan to open e. g a mobile spa, a franchise or an independent unit. Get the necessary legal documentation - this will include licenses and business permits and will vary according to the state. Choose a suitable name for your spa-this should reflect the services you offer. Decide on the sources of funding for your business- sources of funding can be loans from friends, SBA backed loans, bank loans etc. Choose a suitable location for your business and decide on the floor area your business will require. Do the necessary interior design in your premises. It is advisable to employ the services of a qualified interior designer. Recruit suitably qualified employees for your spa. These will include beauticians, manicurists, pedicurists etc. Do the necessary business promotion to inform other people of your business. You can advertise in the newspapers or beauty magazines especially women’s magazines since most of the clients for spas are women.