The purpose of this thesis is to define the importance elements of Islamic Spa Approach (I.S.A) and determines the factors influencing consumer perception in engaging Islamic Spa. This thesis presents a hypotheses framework and multi case study while examining consumer perceptions towards Islamic practice in spa industry. In order to access the consumer perceptions towards Islamic Spa Approach, it is important to review on how the spa tourism has evolved. One of the major motivations for undertaking the activity of tourism apart from touring to the place of interest is satisfaction and rejuvenation elements of tourist experience. Furthermore, spa tourism is a component of health tourism that relates to the provision of specific health facilities and destinations which traditionally include the provision of mineral water. It is also a type of tourism which focused on the effect of relaxation and curative influence on the human body, achieved by the means of water-based procedures, such as mineral waters, thermal pools, vapor-baths and sauna. This changing paradigm of healing and rejuvenation has created the concept of spa ultimately. In Islamic Spa Approach, the Islamic principles is implements in the spa industry with a several important elements to be applied such as the use of halal products , gender segregations in treatments and procedures, sharia compliance in treatments & procedures and physical construct elements. This attributes of Islamic spa contains underlying concepts on execution of spa practice that make huge difference between ordinary spa practices. This thesis uses the link between case material and the literature to generate testable hypotheses for future research guidance in Islamic Spa Approach. These are based on the variables derived from the previous studies on consumer perception and basic Islamic philosophy. These research main objectives is to determine the importance of ISA elements in Islamic tourism and the methodology used in testing the hypothesis was done by structural equation modeling (SEM). These theses provide an overview of Islamic practice in spa industry and assist policy maker for a better management plan in the future within the development of tourism sector.