The objectives of this study are: 1) to assess the level of perception in: service quality, perceived value, service encounter, and satisfaction of customers using spa treatments, 2) to study the dimensions of service quality, which is important in order to evaluate the spa establishments based on customers’ demographics, 3) to study customers’ desires toward spa treatments based on their demographics, 4) to study the causal relationship between service quality, perceived value and service encounter on customer satisfaction of customers ...