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1.Turn off the lever handle gas valve to the water heater and turn the knob on the top of the temperature control valve to "Off." Use open-end wrenches to unscrew the nuts that connect the burner gas line, the pilot gas line and the thermocouple. Pull the gas tubes and thermocouple down out of the gas valve. Slide the burner out of the water heater. Some burners have a tab of metal that fits into a slot in the bottom of the water heater. Push and lift to disengage the tab.