| Spa Name | Location | Area | Budget | Quality | Rating |
|---|---|---|---|---|---|
| Movement Matters Bali | Ubud | Jl. Nyuh B | 3 | 3 | 3 |
| Moxx Spa | Seminyak | Jl. Kunti | 1 | 2 | 3 |
| MSpa Bali | Nusa Dua | Itdc Area | 3 | 4 | 4 |
| Mu Spa | Uluwatu | MU Bungalow | 2 | 3 | 3 |
| Mudara Spa | Seminyak | Blue Karma Seminyak | 3 | 4 | 4 |
| Munari Spa | Ubud | Munari Bali Resort | 2 | 3 | 3 |
| Munduk Spa | Buleleng | Munduk Moding Plantation | 2 | 3 | 3 |
| Murano Spa | Seminyak | Jl. Dewi Saraswati | 1 | 2 | 4 |
| Mutiara Spa | Seminyak | Mutiara Bali Boutique Resort | 3 | 3 | 3 |
| My Dream Resort & Spa | Ungasan | Jl. Raya Uluwatu | 3 | 3 | 3 |
| My Spa Bali | Denpasar | Jl.Gatot S | 2 | 3 | 2 |
| Nail Bar Bali | Ubud | Jl. Pengos | 1 | 3 | 3 |
| Nail Spa Bali | Ubud | Ubud Beauty Center | 2 | 4 | 4 |
| Namaya Spa | Seminyak | The Royal Beach | 3 | 3 | 3 |
| Nani Spa | Ubud | Jl. Monkey Forest | 3 | 3 | 4 |
| Nano Philosophy | Seminyak | Jl. Basang | 3 | 3 | 3 |
| Narasoma Spa | Ubud | Monkey Forest Ubud | 2 | 2 | 2 |
| Natura Spa | Ubud | Natura Resort | 2 | 3 | 3 |
| Natural Massage | Kuta | Benesari | 1 | 3 | 4 |
| Natural Massage & Spa | Kuta | Jl. Legian | 1 | 3 | 4 |