The Rebenet EF-71T Commercial Gas Tabletop Fryer features round tube heat exchanger that is immersed in oil for best efficiency. It is made of stainless steel for long-lasting durability, and the stainless steel fry pot includes a drain cock for easy draining after use. Plus, it has a removable oil pan to aid in easy cleaning! It features 10,239 BTU of heating power and 8 liters capacity tank which is very convenient for frying french fries and onion rings, etc.