As of July 2015, highly-rated gas water heaters are the Whirlpool 40 gallon six-year heater and the Rheem Performance Plus 40 gallon tall heater. Well-reviewed electric water heaters include Whirlpool's 40 gallon six-year version and Marathon's 85-gallon tall heater.
On Lowes' website, Whirlpool's gas water heater averages 4.4 stars on a five-star rating scale. Reviewers mention that it is easy to install. Rheem's gas heater has an average rating of 4.7 stars at Home Depot's site. Positive comments state that it has great heat flow.
Whirlpool's electric water heater has a 4.5 average rating at Lowes. Reviewers like its money-saving properties. At Home Depot, Marathon's heater averages 4.5 stars. Supportive comments remark on its high capacity.