Water parks are an important components of tourism industry. Nowadays, this segment of leisure facilities is recorded significant growth in attendance and is becoming one of the most popular tourist attractions. The main purpose of the study is to assess the spatial distribution of indoor water parks in the Polish voivodeships and cities or towns. Authors focused on the level of spatial concentration in terms of population and the rank in the hierarchy of settlement and also the diversification of water parks due to main amenities (e.g. slides, spas or dining areas). The results obtained from this study showed that water parks are located mainly in big cities (with population over 100 thousands) and in tourist resorts (located on the coast of Baltic Sea or in the mountains).