This part is a New VS100 Balboa Spa Hot Tub Board.  This board is found on Viking, RS101 Dream Maker Brand Hot Tubs and many more. This board can be used 120v or 240v..

Supports a 2 Speed Pump # 1, Ozonator and 12 Volt Light

Note For Some Dreammaker Owners: The original configuration of the Topside Overlay from Dreammaker is Temp Up, Temp Down, Jet and then Light,  Left to right.. This system does not work with that configuration so you will need a new overlay with the layout Jet, Light, Temp Down, Temp Up to change when you install this circuit board. If you have other versions of button configuration this system will probably work with it..

There are two size panels Dreammaker used - a medium and large oval, see below for choices:

Larger: Viking Spa, Overlay, Balboa, Topside, 4 Buttons, Large Oval, Jet, Light, Cool, Warm

Medium: Balboa VL240 / MVP240 4 Button Overlay Sticker - Jets, Light, Warm, Cool

This System also uses M7 sensors and they can be purchased separately along with other parts in the links below..

Balboa Spa Hot Tub Heater M7 Sensor Replacement Temp & Hi Limit Video How To

Heater, Flo Thru, Balboa, RS101, VS100, 10" x 2", 1.0kW, 115v, Viking, Dreammaker

Please Note: Circuit boards are a final sale and cannot be returned.