HEATING ELEMENT
1.Disconnect power from unit.
2.Shut off incoming water supply.
3.Attach hose to drain connection.
4.Lift manual release lever on relief valve to let air into system or break union on outgoing water line.
5.Drain water from tank.
6.Disconnect the wires from the heating element terminals.
Tank Flange
Wires
7. Remove the
8.Withdraw element assembly and remove gasket.
Gasket
Element Assembly 
Nuts
9.Install new gasket and insert new heating element.
10.Rewire element according to type of unit as shown below.
11.Fill tank and check around gasket for any leaks.
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