"A. Pismo Clam" wrote in message
...
Hello All,

We've just moved in and I would like to drain the water heater. It was
installed in 2000, but the owner never drained it.

What is the safest way to do this without damaging the heater? Water on or
off? Pilot light on or off? Etc, etc...

Drain or flush? If you are going to drain it dry, turn the heat off. If
you intend to just flush it, leave the water on and no need to turn it off.