Consider the teacher, environment, and teaching style. There are so many possibilities as to why your child won't go in swimming lessons. It could be her age, the sex of the teacher, the temperature of the water, etc. After teaching swimming for over 10 years I have learned that so much of the time the reason a child is uncomfortable entering the water is rarely what we think it is. Try not to second guess her. To help her, ensure the environment is comfortable for her. Is the water warm enough for her body? Is it loud, calm, or or chaotic at the pool? Are there other children crying or protesting? Since swimming can be such an important milestone for children my thoughts for you are: proceed carefully, consider your goals for her, and listen to your gut. And in my opinion, learning to love the water and learning to swim should always go hand in hand.
Owner, Water Otters Swim School