This is ...... my honest opinion only...
We call it --- as we see it go down --- every day.....
As of 3-1-03, residential gas heaters were re-designed to be made fire resistant with FVIR TECHNOLOGY
The cost of gas heaters has doubled and there is plenty more that can go wrong with many brands.
With the new FVIR Heaters , it's wise to buy one that RARELY NEEDS REPAIRS , IS EASY TO FIND PARTS FOR and EASY TO SERVICE .
Everyone has designed their own " special FVIR unit" to pass fed laws, and some brands have very
"unique" "hard to find " "special order"
" absolute pain in the neck" repair parts.
....................................................................................
Here is info on all the popular brands made today..
Bradford White 40,000 btu -- A+ a very reliable brand. it has a "common sense design" ...and is very easy to service.

made by bradford white
http://411plumb.com/bradford-white-defender-water-heater-review
http://www.bradfordwhite.com/images/shared/pdfs/specsheets/104.pdf
http://www.bradfordwhite.com/ecodefendervideo.asp

POWER VENTED GAS HEATER
http://www.bradfordwhite.com/images/shared/pdfs/specsheets/1000b.pdf
RHEEM PRO 40,000 btu A+ extra safe, very reliable FVIR system and is easy to service. http://images.google.com/imgres?imgurl=http://www.bgehome.com/images/fvir_b.jpg&imgrefurl=http://www.bgehome.com/water_heaters_fvir.php&usg=__QjZd0-F-au3K1rewZ9vwgYlUhpk=&h=378&w=125&sz=7&hl=en&start=6&sig2=ls3SksXFFwzxcI2lAaYXwg&um=1&tbnid=WP2Yx8Hjo1ujgM:&tbnh=122&tbnw=40&ei=BP2hSa7uO6W-MYuJycEL&prev=/images%3Fq%3Drheem%2Bfvir%2Bheater%2Bpics%26um%3D1%26hl%3Den%26rlz%3D1G1GGLQ_ENUS281%26sa%3DN
http://www.rheem.com/product.aspx?id=DEEA6D7C-1F65-4678-801B-0294D6064957

Richmond and GE rate a C-
GE + Richmonds warranty service and repairs can turn into a nightmare
http://www.complaints.com/directory/2006/march/7/6.htm
http://www.complaints.com/2006/february/13/Home_Depot_Hot_Water_Heater_Installation_would_not_10139.htm
http://www.complaints.com/september2003/complaintoftheday.september23.29.htm
http://www.my3cents.com/showReview.cgi?id=19737
http://www.my3cents.com/showReview.cgi?id=16641
A.O.Smith + State D junk. LINT FILTER needs cleaning.
Sears-- made by Smith.. D- %100 junk
read 100 complaints in the link below
http://baheyeldin.com/technology-in-society/mistaken-identity-help-with-kenmore-water-heater.html
http://www.planetfeedback.com/index.php?level2=blog_viewpost&topic_id=261013
http://www.my3cents.com/showReview.cgi?id=33373
http://www.my3cents.com/showReview.cgi?id=76872
Bradford White + Rheem heaters are the best because you never have to fool with lint filters and they always honor their warranty issues down the road.
WHIRLPOOL F-
taking F to a new level
The Poor Mans Water heater-
by AMERICAN WATER HEATERS
http://www.my3cents.com/showReview.cgi?id=35405
IMHO... This is the worst piece of junk ever made , you are throwing your money away on repairs that wont last long.
class action lawsuit in California.
http://www.consumeraffairs.com/news04/2006/11/whirlpool_class_action.html
warranty is void if you dont clean your
"lint screen" every 3 months.. !!!!
http://www.my3cents.com/showReview.cgi?id=14643
I am now giving warning to all others about the poor customer service from American Water Heater.
I called Michelle from American Water Heater and explained about the problem below.
She quickly told me that the warranty is non-transferable to the new home owner (me).
In addition, she said even if I were the original purchaser of the 2 year old water heater, the warranty would be voided, as I didn't clean the lint screen every 3 months.
http://www.my3cents.com/showReview.cgi?id=30296
IMHO....... just cut your losses and run.
http://www.consumeraffairs.com/homeowners/whirlpool_water_heaters.html
http://eplaw.us/thermocouple.html ---
http://www.my3cents.com/showReview.cgi?id=8776&wrapper=
http://www.complaints.com/directory/2005/april/21/4.htm\
ATTEMPT REPAIRS AT YOUR OWN RISK!!!
many folks have broken internal gas lines .
Look at the junk on this 2 year old Whirlpool unit..10-22-05 .

Me and the boys busy at work....