This DXL 300S Jet Internal is manufactured by Sundance Jacuzzi. It's more than a spa, its a way of life. Built on trust and excellence, the relationship we have with our customers will always be our foundation. By carefully selecting each of our dealers, we can ensure that you are enjoying outstanding products and services that reinforce the reputation we have earned over several decades. We want you to relax when you're in your Sundance® spa. So we give you the confidence that your spa has everything you need and nothing you don't. Backed by personal experience, a solid reputation for reliability and the best dealer network, you can focus on distraction-free interactions with those that mean most to you.