The growing interest in improving and maintaining the health has focused attention on spa resorts and how the visitor perceives this kind of tourism destination. To advance understanding of European spa resorts, this paper reviews the literature and characterize five levels of a tourism product of a spa resort from a demand perspective, then proceeds to examine their significance as perceived by patients and tourists. This study explores the perceptions of Polish non-commercial and commercial patients and tourists visiting spa resorts in Poland based on the idea of the tourism product structure.