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GSW brand electric water heaters are easy to install and can be located almost anywhere in your home. The tank is glass-lined to provide superior protection against the corrosive effects of hot water and a replaceable anode rod adds additional tank protection. This 40 gallon, 240 Volt/3000 Watt electric hot water heater features dual elements; factory-installed plastic-lined heat trap nipples and patented Styropour base for added energy efficiency; a tamper-resistant drain valve; and thermostatically controlled long life heating elements. Energy efficient, it meets BC and Ontario minimum efficiency standards.