To provide a resistance system for generating steam usable in a steam bath having best performance in consumption of energy and water.

A steam bath and a steam bath type resistance system employed, composed by three rectangular base prisms with open bases, placed one into the other where the two first prisms 1 and 2 generate 120v and when third prism 3 is placed, 240v are generated at the same time. Such prisms are partitioned by a special plastic or insulating material. This device is placed in a fiberglass container or case and fixed to its base through a fastening system. Water is introduced into the system by the drop and application is regulated by a distribution device which will increase or decrease a power consumption rate according with the number of water drops in contact with the resistance. Resistance system is used in a steam bath booth which is provided with a ventilation system, seat for one or two persons, refuse deposit, a reserve water deposit and water inlet system.