A week ago my water heater started leaking so I had to replace it. While replacing the water heater I got to thinking that the old tank could be used to build my furnace. So I have since stripped the outer skin, valves, burner assembly and foam insulation off the tank. Currently I am cleaning the residue from the foam off and will cut the tank in "half" to get a feel for the tanks internal volume as compared to my intended crucible (old steel scuba tank).