I am all for giving tips if they are well-deserved. Being in NY, we are already paying $180-200 for mediocre massages in studio apartments. (Sometimes the massage tables are even next to the kitchen counters!). Regular massages in spas would be $60-90 for typical asian parlors, and $120-150 for more upscale locations. The reason for the up-charge is because the masseur is good looking or in great shape. I don't recall the last time I didn't pay cash so I doubt taxes are being paid. @filmbuff78 you sound like you were running a more legit business the way you have described your previous stint with massaging. For my taste, masseurs who will deserve a tip above $200 are few and far between.