27 Kilowatt, Smart Technology Electric Tankless Water Heater, Configured For Climates Where Incoming Water Temperatures Can Reach As Low As 37 Degrees, Capable Of Heating Nearly 3 Gallons Per Minute, Available With Self Modulating Technology, Suited For Homes In The Northern US & Canada & In The Southern US That Have Large Roman Style Or Jacuzzi Tubs, Generally More Demanding Water Usage Needs, Digital Temperature Control Allows You To Set Your Temperature In Increments Of 1, 240V, Requires Three 40A Double Pole Breakers & Three 8 Gauge Wires.