An apparatus having a tray, a towel rack and a handrail is provided for use with a spa of a type having a bottom with sidewalls extending upwardly from the bottom to form an enclosure for holding water. A base member is disposed on a horizontal floor below and adjacent to the sidewalls of the spa. A vertically disposed post member operatively attached to the base member and a handrail operatively attached to a top portion of the post member, the handrail being transversely disposed with respect to the post member. A horizontally disposed tray is pivotally attached to the post and a towel bar is attached to the post. Structures are provided for securing the preferred embodiment of the invention to a spa.