By Lark Ellen Gould

The best bargain in Vegas is neither the buffets nor even the $.99 shrimp cocktails—still all the buzz at the Golden Gate. No, Las Vegas has something much more alluring up its sleeve these days. Something very behind the scenes and sexy, yet a most cost-efficient way to spend a hot afternoon out of the sun: The Spa.

Because Vegas is, well, Vegas, spas are not just spas. They are fantasylands of sensuality and sensations, where intoxicating scents and transcendental sounds enhance whatever goes for the latest in healthy relaxation amenities.

Qua Spa

 As its name suggests, Qua is a play on the Italian word for “here” and here it means living in the moment with a water experience that has yet to be topped in Las Vegas.

Start with the Roman Baths. Here they are waters with true mineralized and lithiated content with three temperatures to indulge. The hot, tepid and cold plunge Jacuzzi waters are complemented a continuous rain shower island in the center for washing off with cool, fresh water. Qua also contains the only Arctic Ice Room, unless you count the frozen vodka locker at Red Square in Mandalay Bay. Here, following a sweaty sit-down in the adjacent eucalyptus steam room or cedar sauna, the body can indulge in a welcoming blizzard of snow billowing from a firmament of twinkling stars and purple twilight while seated on slightly warmed marble benches. Treatments here run a hefty menu of therapeutic possibilities and start at $140 for a classic, 50-minute Swedish massage, but treatments wave the otherwise $35 spa fee. 731-7110,  HYPERLINK "http://www.quabathsandspa.com" quabathsandspa.com.

Elemis

Step into Elemis Spa at Planet Hollywood and find yourself in India or Morocco for an immersive moment that can last an afternoon. All is Arica palms, jalousie windows and panels, teak furnishings, Oriental floor coverings and warm peach tones. Have an herbal steam or sauna, bring work out clothes for a fitful gym class. Sip fragrant teas and read in quiet surroundings. Only Elemis offers a special cocooning Hydro-table for wraps and scalp treatments. The tabletop lowers the body into a warm and enveloping float bed that is as close to a womb-like experience as it gets. Day fees, sans treatments, are $25. 785-5SPA, elemis.com/spaaladdin.htm.