The Polaris heats water at 96% efficiency. Although the upfront cost is high, if your heating requirements approach 100,000 BTU's or greater, the Polaris is not only appropriate, it will start to pay for itself with fuel savings 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, of course, its amazing efficiency. 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. The Polaris comes with a 10 year warranty on the stainless steel tank and shipping is free.