If you mean both men and ladies are welcome, then see the list the other person posted. Most are pretty good.
If you are referring to anything where hanky-panky takes place, there is no LEGAL place. For that go to Bangkok....)
genius4sure
Check out these places, they are in no particular order...
AN NAM SPA
26-28 Äông Du, District 1
TEA SPA
602/43 Äiện Biên Phá»§, Bình Thạnh District
SAIGON SPA
68bis Trần Quốc Thảo, District 3
SPA TROPIC
187B Hai Bà Trưng, District 3
Dáng Ngá»c Spa
Lầu 2, Trung Tâm Thể Thao Tao Äà n
Số 1 Huyá»n Trân Công Chúa, District 1
or their second branch at
86C Hùng Vương, District 5