A support structure for a spa includes a plastic base member which has an upper wall portion and a lower wall portion which are spaced apart. The base member defines a base pocket of insulating space which extends throughout a substantial portion of the base member. A pair of plastic side members and a pair of plastic end members are attached to the base member. The side members and the end members each have an inside wall portion and an outside wall portion which are also spaced apart which define a wall pocket of insulating space which extends throughout a portion of each of these members. The base member, side members and end members form a support structure adapted to receive and support a spa shell. Any type of insulating material may be placed into the insulating pockets of space. Accessory devices in the form of towel warmers and fold away steps are provided in openings in the support structure.