New but previously installed water heater. Had to remove because of lack of combustion air.

All parts are included. Outside does have a dent but will not effect function.

Tank capacity = 30 gals

Gas burner = 32,000 BTU/hrs

First hour rating = 62 gallons

Recovery rate = 31 gallons per hrs

Height = 56.75

Diameter = 16 inches

Height to Gas Valve = 13 inches

Asking $400 or best offer as is.