Abstract: A spa enclosure for a spa tub is provided with a cabinet having at least one towel bar or towel hook and which at least partially recesses into the wall of the enclosure. The cabinet is provided with vent openings which permit heat cogenerated by a water pump used to pump water in the spa, an air blower, and/or a water heater to enter the cabinet by convection, heat towels provided on the bars or hooks, and exit through an upper portion of the cabinet. No additional dedicated heating element is provided to heat the towels. According to one preferred embodiment of the invention, the cabinet is hinged at a lower portion to the enclosure and pivots about the hinge to open. The front and sides of the cabinet are preferably insulated to retain heat within the cabinet, and likewise, the enclosure may be insulated. A supply of towels may be kept in the cabinet or towels may be placed in the cabinet just prior to entering the spa tub.