The GE 40-gal. 38,000 BTU Natural Gas Water Heater has a 40-gal. tank and recovers at 38.4 GPH, offering a reliable supply for your hot water applications. The powerful low-NOx burner provides fast heating and reduces your emissions, helping you create a more energy-efficient and eco-friendly household. The heater's SmartShield sensor system has an exclusive air/fuel shut-off device that protects against the ignition of flammable vapors.