Disclosed is a spa structure (11). The disclosure notes that the panels (15, 17) of the spa structure (11) can be positioned and retained in place without abutting or being attached to corner pieces (19, 21, 23) or other parts of the spa structure (11) to prevent damaging the spa structure (11). The spa structure (11) comprises a plurality of corner pieces (19, 21, 23) and a plurality of side panels (15, 17). The plurality of corner pieces (19, 21, 23) are each positioned at a respective corner of the spa structure (11). The spa structure (11) is configured such that at least a first of the side panels (15, 17) may expand or contract both vertically and horizontally without damaging the spa structure (11). The first side panel (15, 17) is positioned with respective first and second sides located behind respective first and second corner pieces (19, 21, 23). The first side panel top edge is slidably positioned behind a top portion of the spa structure (11). A lower edge (33) of the first side panel (15, 17) is retained by at least one panel clip in a manner which prevents downward movement of the side panel (15, 17) but permits lateral movement of the side panel (15, 17). The at least one panel clip is pivotable into and out of a panel retaining position.
