Abstract: A portable spa comprises a reservoir for holding water and an outer wall spaced outwardly from the reservoir. The spa includes an equipment bay located between the reservoir and the outer wall that is accessible from an opening at a top portion of the spa. A cover over the opening to the equipment bay is removable from the top portion of the spa to permit access to the equipment bay. The equipment bay contains substantially all of the equipment necessary for operation of the spa and can be conveniently accessed free of any obstructions around the side of the spa. The spa can be installed either above ground in the manner of a portable spa, or it can be installed directly in the ground in the manner of a permanent in-ground spa. Reinforcing means comprising an internal support framework supports the spa against the lateral external forces generated as a result of in-ground installation.