In our opinion, the Polaris water heater is the queen of heat sources. The upfront cost is high, but if your heating requirements approach 70,000 BTU's or greater, the Polaris is not only appropriate, but it will start to pay for itself from the moment you fire it up. Its many excellent features include an all stainless steel tank, an igniter instead of a wasteful pilot light, a rating of 130,000 BTUs (or up to 199,000 on some models) and an amazing efficiency of 96%. It stores 50 gallons of water and is capable of making over 160 gallons of hot water per hour! In most homes, one Polaris can heat plenty of water for all domestic needs AND provide 100% of the home's heating. Our Polaris comes with a 10 year warranty and shipping is free.