Smith® 40-Gallon Lowboy Electric Water Heater 24" D x 31-3/4" H. Smith® 40 Gallon Lowboy Electric Water Heater - Professional Quality Water Heater With DynaClean, Blue Diamond®, And CoreGuard Anode Rod To Outperform Competition - Rated Storage Capacity Of 38 Gallons - Top Water Connections And Top T&P Valve - Lowboy Models Offer Field Conversion To Side T&P - For A Simple Top-To-Side T&P Drain Connection, Use Part #730092 Water Heater T&P ConversionKit - 24" Diameter x 31-3/4" Height To Top Of Heater - 240 Volt, 4500 Watt Elements - 0.95 Energy Factor - DynaClean Diffuser System Reduces Sediment Buildup Extending Tank Life, Blue Diamond® Tank Lining Provides Unsurpassed Protection Against Leaks, CoreGuardAnode Rod Is Industry Leading Anode Technology To Extend Useful Life, And Full-Flow Tamper-Resistant Brass Drain Valve - Meets New 2015 NAECA Efficiency Standards - Mfg #ENLB-40. Temperature Pressure Relief Valve (TPR). Smith 40-Gallon Lowboy Electric Water Heater Top Connect 23D x 31-3/4H" is in sale since Saturday, January 23, 2016.This item is in the category "Home & Garden\Home Improvement\Heating, Cooling & Air\Water Heaters\Standard Water Heaters". The seller is "bsquirrel1" and is located in United States. This item can be shipped to United States.