What type of spa are you looking for? As in most places, we have regular spas (Heaven on Earth, Paul Brown) that serve many locals too. Then we have the more pampered spas like Mandera and the one at Ko Olina that are more geared to tourists with prices to match.
Our recommendations would depend on whether you and your wife want just good spa services or you actually want to hang out in a "destination" spa and have good spa services.
TF