Hubbell uses a blown-in polyurethane foam insulation for all cement lined water heaters and tanks up to 150 gallon capacity. This insulation has an R value of 7.2 per inch. Most Hubbell tanks have a minimum of 2 inches of insulation resulting in an R value of 14. Certain models are available either standard or as an option with 3 inch insulation and therefore have an R value of 21. Large storage water heater tanks over 150 gallon capacity and custom made stainless steel or alloy tanks have either 2" or 3" fiberglass insulation with an R value of 3.5 per inch.