Balboa 4.0 KW Heater Assembly for Balboa M7 58104Balboa Heater Assembly for the Balboa M7 Control Systems Description: Stainless Steel 2" X 15" Heater Assembly 4. 0 kw Heater Element 2" Split Nuts and Slip Fittings Operates on either 110 Volts or 220 Volts Also Known As: Balboa G7412 Balboa 58104 HydroQuip 26 58104 K Therm Products C2400 0807 TPS Product Note: If your plumbing is 1 1 2" simply use a 2" to 1 1 2" Reducer Bushing to change the plumbing on the heater from 2" to 1 1 2". Does NOT include