Sound system and a head rest for a spa and a spa having a sound system

A sound system and a head rest for a spa and a spa having a sound system are disclosed. The sound system includes a head rest mountable to a spa and at least one electronic speaker. The head rest includes sound emitting perforations and is mounted to the spa whereby the uppermost rim of the spa remains at a substantially uniform elevation. The electronic speaker is mounted to transmit audible sound through the perforations in the head rest. The head rest may also include a light-transferring insert that is illuminated to provide an enhanced bathing experience. The head rest may also include a fluid flow device, for example, a nozzle for water. The sound system and head rest can be used to introduce audio to a tub, spa, pool, bath, or shower while imposing little or no impact upon the fabrication, storage, or shipping of the tub, spa, pool, bath, or shower.