Who makes 40-gallon water heaters?

Rheem Electronics makes 40-gallon water heaters, available in the Classics Plus and Classics Series line. Kenmore brand, available at Sears, also makes 40-gallon water heaters.

To determine the correct size water heater for a household, homeowners can base the decision off of the number of individuals per family and their ages, how often the family washes clothes and dishes, and the number of bathrooms in the home. The needs of a family of two with only one bathroom and a washing machine would be met with a 30-gallon water heater. For every additional bathroom in the home, add another 3.5 gallons to the tank capacity.