Of all the concerns of today’s spa executive and spa owner, profitability consistently tops the list. Treatment revenues are determined by the number of treatments, which are in turn limited by the number of filled rooms during the business day. The majority of income in most spas comes from massage treatments; however, most spa directors underestimate the direct impact that massage therapists can have on spa profitability. Gregory Hake, CEO of the Spa on Green Street indicated that, “The failure to address this point successfully has left many spa entrepreneurs with busy, yet unprofitable locations.”