Spa attendants work in hotels, resorts, and salons. They are specially trained in facial, body, and water treatments. They assist massage therapists and estheticians, and prepare and clean the treatment rooms and tables. They provide spa customers with refreshments, towels, washcloths, and robes. According to the International SPA Association, approximately 303,700 people were employed by the more than 18,100 spas in the United States in 2008.