The Water Club at Borgata - introduces a new brand of hospitality to Atlantic City. The Water Club offers a unique personality all its own, while just steps away from the entertainment, nightlife, and dining of Borgata Hotel Casino and Spa.   The 43-story, $400 million hotel features 800 guestrooms and suites; Immersion, a two-story spa on the 32nd floor, 18,000 square feet of meeting and event space; three Residences modeled after chic, urban lofts; five heated pools -indoor and outdoor, each offering a distinct experience; and boutique retail shops including Hugo Boss, Just Cavalli and Fixation, while offering direct access to and from Borgata Hotel Casino and Spa. The debut of The Water Club completes Borgata's $600 million master plan development and allows more guests than ever before to experience the cosmopolitan lifestyle that defines Borgata.