Protect your flooring and surrounding areas by using this water heater pan, which is made from durable 28 gauge aluminum. It features a 1-inch PVC adapter for easy installation with both gas and electric water heaters. With an inner diameter of 26 inches and an outer diameter of 27 inches, it provides ample space while meeting Southern Building Code requirements. The pan has a depth of 2.5 inches, ensuring effective containment of any leaks or spills.