The Westinghouse Water Heating High Efficiency Fire Tube Boiler saves energy while saving you money! Heating owners with mid to low efficiency heating products such as old gas furnaces, may only be utilizing as little as 50-60% of energy consumed, sending tons of cash straight through the chimney. Heating is the largest energy expense in most homes, accounting to 35-50% of annual energy bills in colder parts of the world. With a Westinghouse High Efficiency Heater, up to 97% of the dollar spent on heating is properly used to heat the home. That is real savings!