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Water heater

Install the New Water Heater
Turn off the cold water at the heater or the main shutoff valve. Disconnect the fuel source by turning off the circuit breaker for an electric appliance or shutting down the gas supply at either the tank or main valve.
Drain the old water heater. Connect a hose to the drain valve; put the open end where the water can drain, over a floor drain or in a utility sink. Disconnect the water pipes from the water heater with a pipe wrench or tongue and groove pliers. Take away the gas pipe or electrical service connection and detach the gas flue.
Ask a friend to help you remove the old water heater; it is too heavy for one person. Be sure the floor is clean and dry before moving the new water heater into place. Line up your plumbing fixtures with the connections on your new water heater.