I had to replace my 30 years old elec. water heater and need to
dispose of it. The recycling center takes metal scrap for free but
charges for full water heaters.

I'd like to cut up the old water heater into small sections for metal
recycling. My biggest question it what's the main storage tank made
of. Is it steel? If it's glass lined does this cause any problems in
cutting it up?

Does a sawsall work OK or would a cutting torch work better. I'm just
not sure what to expect once I peel off the steel shell.

TIA