I'm a regular salon with 12 tanning beds, 1 magic tan, 1 infared sauna and an aqua massage bed. My investment in my salon is near $300,000. I have an excellent location and own my building (2000 sq ft on 1st floor and using 1000 sq ft in lower level for spa), but am no where near a super or mega salon. I don't see how one could open a mega salon with $250,000 to $300,000. I think you are talking $75,000 just for A/C to cool that big of a salon. As far as
equipment costs, add another quarter of a mil for that. Even if you did buy ETS. Also, don't forget electric upgrades needed. At the very least, $50,000, even if you have your brother-in-law do it.