D.J.
Is it the Bubbles?... if she has seen a movie or show on TV that has something dangerous in the water (shark ect) the blubbles could be, in her mind, where it is hiding. Also sometimes especially with girls the soap can be irritating and drying in very uncomfortable places. If still not up for bath time, whats so bad about a shower? Kids can be so unique, good luck with the sweetheart.