In almost all cases, a cement lined steel tank is a more robust tank compared to stainless steel. The weakness of a stainless steel tank is in the materials susceptibility to SCC (Stress Corrosion Cracking) caused by chlorides, bromides, iodides and fluorides in the water. The combination of residual stresses from welding, roll forming and stamping, and the cyclic stress from operating in a hot water system are sources of tensile stress, that when above a certain threshold stress, will make a stainless steel water heater tank susceptible to stress corrosion cracking. Cement lined steel tanks are not susceptible to this condition, and therefore are more resistant to corrosion and withstand the pressure and temperature cyclical operation of a water heater.