items which are more or less durable and permanent needed for a particular activity or purpose. These are the equipment and furniture or fixtures that are used in a salon: 1.) Chairs - are seats with back support which have four legs and some have rests for the arms. 2.) Foot Spa Machine - is an electronic gadget used for soaking, bathing and massaging the feet during a foot spa. 3.) Foot Spa Stool - is a simple seat with three or four legs designed to provide comfort and elevation during a foot spa. 4.) Hand Spa Machine - is an electronic gadget used to soothe pain of arthritis, muscle spasms and dry cracked skin of the hands. 5.) Manicurist’s Chair or Stool - is the adjustable upholstered seat fitted over a metal or chrome. 6.) Manicure Table - is a furniture especially designed for giving manicure. Usually it has a laminated plastic surface and a drawer for storing materials. It is often fitted with ball casters for easy mobility. 7.) Sterilizer - is an equipment in a salon used for sterilizing metal implements to kill micro- organisms. 8.) Timer - is a device that can be preset to start or stop something at a given time.