2.3 GPM Electric Tankless Water Heater. IHEAT S-12 replaces Model M-12. Continuous On Demand Hot Water for Houses and Apartments. UL Approved. iHeat S series is a lead free certified product. Manufactured in complete stainless steel. Maximum current 240V: 56 Amps. Require Breaker 1x60 Amps Double-Pole. And Wire Gauge: 1 x #6AWG Advanced Power Modulation through Micro-Processor. Complies with USA & Canadian Safety Standards Great for Marine, and or Beach Locations. Heat Exchangers 100% stainless steel to avoid corrosion Compact Design Homes Apartments Condos Hospitals Hotels Boats Restaurants Offices Laboratories