Abstract: A spa having structural integrity is manufactured from a formable sheet contoured by the steps of disposing the formable sheet over a male form adapted for vacuum-forming the formable sheet, heating the formable sheet to a temperature enabling forming thereof, forcing the male form into the formable sheet with some portions of the forced formable sheet having a greater thickness than other portions of the formable sheet, and vacuum-forming the forced heated formable sheet into intimate contact with the male form. Thereafter, a urethane coating is applied to a side of the spa not contacted by the mold. This results in a delamination resistant spa.