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The principal aim of this paper is to establish a Spa Assessment Model (SAM) to help assess the current use and tourism potential of spas as tourism products as well as for determining spa visitor preferences. This was achieved through the inclusion of tourism experts who assisted in choosing the subindicators for the model and with the help of visitors who gave their opinion about the importance of each subindicator through a survey. Afterwards, this data was analyzed and compared between two market segments (medical tourists and recreation motivated spa tourists) in order to reveal their preferences. Results indicate the main differences between two market segments and reveal their preferences which further enables the spa management to create a tailor made product best suited to a certain market segment. • The SAM model assists in assessing the tourism potential of spas • Not all subindicators have the same influence in the assesment process • The SAM matrix visually highlights current and potential values of the spas [ABSTRACT FROM AUTHOR]