This is all ...... my honest opinion only...

We call it --- as we see it go down --- every day.....
As of 3-1-03, all residential gas heaters were re-designed to be made fire resistant with FVIR TECHNOLOGY
The cost of gas heaters has more than 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.
Whichever brands stand the test of time , remains to be seen. .
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.

http://www.bradfordwhite.com/images/shared/pdfs/specsheets/104.pdf

POWER VENTED GAS HEATER
http://www.bradfordwhite.com/images/shared/pdfs/specsheets/1000b.pdf
RHEEM 40,000 btu A- extra -extra-extra safe.


Richmond and GE made by Rheem rate a C
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
A Rheem FIVR heater will literally "self destruct" if any type of fire happens, and the internals are NOT REPAIRABLE , so you are forced to buy a whole new one! RHEEM is extra safe, but I do not care for its "throw out the baby with the bath-water " FVIR design.
http://www.my3cents.com/showReview.cgi?id=19737
http://www.my3cents.com/showReview.cgi?id=16641
A.O.Smith D total junk. air filter needs cleaning.
SEARS + State-- made by Smith see pics on the electrical page
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
Bradford White + Rheem heaters are the best because you never have to fool with lint filters .
With Brad White + Rheem, you never have to "prove your warranty" down the road.
With many Hardware stores, your warranty is good ONLY if you bought the heater and can prove it.
WHIRLPOOL FlameLock F-
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 futile repairs that wont last long.
now with a class action lawsuit in California.
http://www.consumeraffairs.com/news04/2006/11/whirlpool_class_action.html
Your warranty is void if you dont clean your
"lint filter" 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.
You cant even get the repair parts at LOWES anymore...
http://www.my3cents.com/showReview.cgi?id=30296
IMHO....... just cut your losses and run.
Even after being fined millions in a class action lawsuit, the quality of this brand has not gotten any better, they have not properly corrected the defects with their product.
look at the dates of the complaints...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\
Here is info that "claims" will repair this dog. They fail to mention that the bottom side of the air intake is IMPOSSIBLE to clean .
ATTEMPT REPAIR AT YOUR OWN RISK!!!
many have broken the internal gas line .
http://www.whirlpoolwaterheaters.com/support/bulletins/6510338.pdf
Look at the junk on the bottom of a 2 year old Whirlpool unit...taken out 10-22-05 . They opted to replace it with a Bradford White.
http://www.my3cents.com/showReview.cgi?id=35405