Spas have been around for ages but this is the most unique one i've ever read about!
http://bodyodd.msnbc.msn.com/_news/2011/07/08/7044511-laugh-it-up-tickle-spa-opens-in-spain?gt1=43001
I don't know of too many mainstream comics that mentioned tickling so openly before!
That's why it was a pleasant surprise to see it featured in this week's 9 Chickweed Lane comics! http://comics.com/9_chickweed_lane/
Enjoy!