Residential atmospheric natural gas water heater, FVIR technologie, 40 gallons, 38000 BTU. Top entry, glass lined, insulated with 2" eco-friendly Greenfoam insulation unique to Giant. Low nox burner 38,000BTU. Stainless steel flame arrestor, resettable thermal cut-off. High quality magnesium anode, factory installed T&P relief valve. Includes a one-piece brass drain valve. Eight(8)year limited warranty against inner tank leakage from the date of installation. Six(6) year limited warranty on component parts.