The ReCon high efficiency water heater has been specifically developed as a KC1000 water heater replacement. Its footprint and size/layout for gas/water piping and ductwork will significantly reduce KC1000 replacement installation time. The ReCon utilizes state-of-the-art technology to easily meet highly diverse, demanding commercial and industrial hot water requirements in a compact and reliable condensing design. The durable high efficiency helical firetube heat exchanger is time tested to be impervious to thermal stress for an extended life. The all stainless steel construction maximizes longevity in the condensing application and the corrugated tubes increase effective heat transfer surface area for optimal thermal efficiencies up to 99%. Enhanced waterside flow distribution maintains constant minimum velocities across the heat exchanger; this keeps solids in suspension and greatly reduces scale dropout to maintain high efficiency performance and long life.