Commercial Deep Fryer: Stainless Steel Electric Counter Top Fryer with Drain (Multiple Sizes) (Dual Tank) Food grade #430 Stainless Steel constructed and #304 Stainless Steel Heating Tube #430 Stainless Steel Lid Cover prevents the boiling oil splashing All electrical elements are UL certificated that it is energy-saving and safe ON/OFF Switch and POWER/HEAT indicator lights are convenient for you to monitor the working procedure Rotating fryer head makes cleaning easy and safe