Abstract: An adjustable seat for a spa. The spa has a seating or lounge area formed thereon of such shape and dimensions as to permit a person of typical physical dimensions to be seated in a lounging position. A nozzle is provided in the seating region of the lounge. A mixture of air and water flow through the nozzle and communicate with a plenum formed in the underside of a seat having one or more holes therein and fitted over the nozzle. The flow of air in combination with water serves to elevate the seat. An air valve serves to regulate the quantity of air drawn in by the water flowing through the nozzle, which, in turn, regulates the elevation of the seat. The lounge spa can be made as an original equipment unit. Alternatively, a seating system may be provided which is adapted to be retrofitted to an existing spa.