If you're an English-only novice to the maxin' and relaxin' scene, you might think ESPA is just Spanish for spa. But let's set you straight right away. This is an internationally respected name. Spa guru Susan Harmsworth founded ESPA more than 30 years ago in the UK, and the name has become synonymous with high-quality and eco-friendly pampering. The concept is basically that, as the world spins on its axis at speeds that seem increasingly dangerous and reckless, it's important to stop, center yourself, and smell the aromatherapy. The Acqualina was lucky to snag the title as ESPA's first branded U.S. spa. Miami designer Isabel Saavedra-Tragash helped create this modern dream of a five-star salon of decadence. There are 11 treatment rooms, slate showers with ocean views, a Finnish shower, and a crystal steam room. The specialty is simply called "Time." A spa therapist designs a customized two-hour treatment to give you the maximum ahhh for your buck. Treatment prices begin at just $120, but packages such as "Time" cost more. Ballers on a budget should wait for that tax rebate check to roll in: The joint is actually offering the Acqualina Tax Rebate Package, which includes an oceanfront room and continental breakfast for your trouble. The package costs $1,200 per couple.