boy, thats a tough call to make, but the first order of business will be to asses the viability of the spa itself. find out the mfg (look in the equipment area for labels) and if the local dealer is reputable, and consider paying someone to evaluate this particular spa. the photos don't look good, but you will need to look for other things such as rotting wood, and the condition of the equipment. pump seals may be all dried out; you just don't know. how long has it sat dry, and in what weather? you've got alot of assement work to do, but if you determine that you want to breathe life into it, we can help with restoring good water health, and I will recommend a very comprehensive purge activity