Our friends are buying a new hot tub and they are giving the old one to us. However, the wood skirting is in terrible shape. What do I use to replace it?

You can use just about anything you want. Some people use pine carsiding or groved panel siding (but will likely have to replace in 5-10 years due to decay), redwood, western red cedar, and some people use the new composite decking. The choice is yours, and a perfect time to design something to set it off and reflect the "you".

I've used sealed pine carsiding (very nice rustic appearance) and a combination of red and white cedars to make some cabinets.

I too am looking to replace the skirt on mine. I've had to dig in the HotSprings foam insulation and tear some of the pieces of paneling off in the process. What I'd like to do, is find some vinyl sheeting that comes on a roll about 2 feet wide or however tall the current panels are that maybe has a wood grain to it or something. Then, I could just wrap the spa and trim the bottom and the pump access door and be done with it. A very quick job that's more weather resistant than most woods. Anyone know where I can find something like that?

Thanks in advance,
Jeff

check with http://www.usplastic.com if it's made, and made of plastic, they will probably have it.