The Spa Theme (formerly known as the Public Bath Theme in Doubutsu no Mori, Doubutsu no Mori+, and Doubutsu no Mori e+, and as the Bath Theme in Animal Crossing: City Folk) contains items styled after a Japanese public bathhouse. It is mostly recognized by the blue tile pattern. All items from the theme are absent from Animal Crossing and Animal Crossing: Wild World. Both the floor and wall are available from Saharah. Altogether, this theme costs 7,080 Bells, and gives a theme boost to the player's HRA score by 20,000 points.
Mott has items from this set in his house.
Doubutsu no Mori, Doubutsu no Mori+, and Doubutsu no Mori e+
Animal Crossing: City Folk