1. Drain Your Tank
The first thing that you need to do is shut off both the water and gas supply. Drain the water heater completely by attaching a garden hose to the drain valve.

2. Disconnecting the Gas and Water Lines
Disconnect your gas and water supply lines attached to the water heater. Starting with the gas line, you can remove the lines by using pipe wrenches. The water lines can be removed above the tank using adjustable wrenches.