1. If you’re replacing a gas water heater, contact your local gas company for assistance
2. Turn off the power to the water heater by flipping the breaker or removing the fuse from its panel
3. Shut off all other utilities connected to it including natural gas, propane, and electricity
4. Disconnect any pipes running into or out of it that are not part of an emergency shut-off valve system
5. Drain all remaining water from inside before disconnecting anything else
6. Unscrew any bolts holding it in place using a socket wrench with an extension bar if necessary