| Spa Name | Location | Area | Budget | Quality | Rating |
|---|---|---|---|---|---|
| Made Beauty Salon | Ubud | Jl. Raya P | 1 | 2 | 3 |
| Made Ita Spa | Seminyak | Aesthetic Clinic Seminyak | 3 | 3 | 3 |
| Madhavi Spa | Seminyak | Ramada Encore Bali Seminyak | 3 | 3 | 3 |
| Magic Fingers | Ubud | Jl. Monkey Forest | 1 | 3 | 3 |
| Maha Dewi Spa | Ungasan | Mahagiri Dreamland Resort | 3 | 3 | 3 |
| Mahagiri Spa | Sanur | Mahagiri Villas | 3 | 3 | 3 |
| MahAlaya Spa | Nusa Dua | The Bali Khama Resort | 3 | 4 | 4 |
| Maharani Spa | Legian | Hardys Rofa Hotel | 3 | 3 | 3 |
| Mahasanthi Spa | Jimbaran | Home Call Spa Service | 2 | 2 | 2 |
| Mahogany Spa | Ubud | The Mahogany Villa | 2 | 3 | 3 |
| Majapahit Spa | Sukawati | Majapahit Beach Villas | 2 | 3 | 3 |
| Malika Spa | Denpasar | Day Spa & Salon | 2 | 2 | 2 |
| Malkoha Spa | Nusa Dua | Gending Kedis Estate Bali | 3 | 3 | 4 |
| Mandapa Spa | Ubud | The Ritz Carlton | 5 | 5 | 5 |
| Mandara Spa | Nusa Dua | Hilton Bali Resort | 4 | 4 | 4 |
| Mandri Spa | The Chandi Boutique Resort | 2 | 3 | 3 | |
| Mandurah Hypnosis Spa | Canggu | Jl. Pantai | 1 | 3 | 3 |
| Mango Spa | Jimbaran | Bali Brasco | 2 | 3 | 3 |
| Mango Tree Spa | Sudamala Suites & Villas | 3 | 3 | 3 | |
| Mangrove Spa | Buleleng | The Menjangan | 2 | 3 | 3 |