Jacuzzi Z Builder Series Mechanics And Repair page 6

Paneling
The paneling of spas has changed over the years. Initially redwood or cedar was
the common siding. Jacuzzi built spas with slats glued to a plastic sheet and
screwed to the spa frame. An attempt to economize cost panels were built of
various woods and stained but this has been discontinued. Most common now
are synthetic plastic panels or slats. These are becoming popular even though
they can be as costly as redwood or cedar. But they are able to withstand the
elements with little care.