Abstract: An adjustable headrest for a spa tub includes a housing defining a first recess for receiving a pillow for supporting the head of an occupant. A spa tub defines a second recess for slidingly receiving the housing. A positioning device, coupled to the housing and the recess of the spa tub, allows adjustment of the height of the housing relative to the spa tub. A front surface of the housing and the pillow lie flush with adjacent surfaces of the spa tub. The adjustable headrest further includes a water jet, mounted on the housing below the pillow, for directing water (but preferably not air to reduce splashing) under pressure towards the neck of the occupant. The direction of the water leaving the water jet can be adjusted.