spa
     n 1: a health resort near a spring or at the seaside [syn: {watering
          place}, {watering hole}]
     2: a fashionable hotel usually in a resort area [syn: {resort
        hotel}]
     3: a place of business with equipment and facilities for
        exercising and improving physical fitness [syn: {health
        spa}, {health club}]
Source: WordNet® 2.0

SPA
     Software Publishers Association (org., USA)
     
     
Source: Virtual Entity of Relevant Acronyms