New deep pile carpet, marble showers and vanities, new furniture and better views out to Lake Rotorua are the main features of the upgrade.
"Along with receiving the benefit of pre-bathing in the Lake Spa hot mineral pools, the sumptuous spa therapy and the sense of peace and quiet in the retreat will ensure that our clients go away happy."
Mr Lobb said this year his visitor split was about 60 per cent international and 40 per cent domestic with a large part of his domestic business coming from Auckland.
"Because of the depression in the international tourism market we're now looking to excite and entice more New Zealanders to relax and enjoy this unique opportunity."
The Polynesian Spa has been named as one of the top 10 mineral spring spas in the world by the prestigious Conde Nast Traveller magazine six times in the past 10 years.