In this global economy what does it matter. There are no quality issues from Watkins products made in mexico or Vista. Also I just read a article on what must be followed to be labelled made in USA. It is not easy as you think thank to our gov. Also think about all the parts that go into making the spa. Jet, pumps, controls, etc it might come from another country and then used to build a spa. There is just to many variables to look at. I am not saying it can't be done Made in the USA, but to stay competitive in the market things are outsourced.