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I was hoping I would go look at it and find a high end name on it like Jacuzzi, Marquis, Sundance, Hot Springs, Bullfrog, Caldera.. but no suck luck. The guy took off the panel that is facing you in the picture, and that's where the 3 big pumps were. I read balboa on something in there. The lady (now divorced) told me it was only a two year old tub that cost them around $12000 new. I also read a hand written date on what looked like a control panel, 2009. So, if it was a name brand, I would have written them off after looking inside. The panel even had a warp to it. I just can't believe someone on a hot tub forum can't look at the picture and say, "that's a so and so spa".. Another clue, the grey box on the top rail facing you is where the jensen stereo is. The black box on the side panel is where you could hook up an ipod or something. You can see a speaker popped up, it wouldn't stay down. Maybe this tub is built for the South, but surely not WI.