This study explores women’s conceptualizations of their spa visits, the meaning the spa holds for women, and their motivations to visit. Our study employs a qualitative methodology, using Grounded Theory. Individual, semi-structured interviews were conducted with 4 spa customers living in the Northeastern United States. All interviews were taped and field notes were taken. Transcripts were coded and examined for emerging themes, which were then compared to extant theory. Results of our study illuminated three key meanings that women ascribed to their spa visits: Identity Formation, Resistance Against the ‘Ethic of Caring,’ and Friendship Building. Managerial implications are discussed.