[greglepore]

Cajundaddy has the right idea. Inground will be near small pool cost-its gunitte and rebar, not poured. I did a 10x10 for a friend maybe 10 yrs ago, was a major undertaking. Something to consider is that many spas get tons of use the first year and minimal after that-you can eliminate an above ground, not so with a gunnite spa. Build a fiberglass spa into deck or hardscape.

I'd add Dimension One to the list of spas above, mine is 15 yrs young and aside from some basic repairs has been trouble free, and looks great.