1. Measure the tank's height. Mark the foil side with a magic marker, then cut the wrap on the floor. It's near impossible do it with the wrap on the tank. There are foil tabs to secure the wrap to the top of the tank . . . make sure you cut the correct side. I found that scissors worked just fine to cut it.

2. My gas water heater is only thirty gallons. The width of the wrap did not need adjustment - it just fit. The description says it fits up to 60 gallon size. I can't see how. Some other reviewer with a larger tank will have to comment on this.

3. Use the measurement of the tank's height and pre-cut a length of tape this size. Next, cut four 6" pieces - these will be used to tape the sides of the wrap together. Finally, cut the remaining tape into 4" strips for use in taping the tabs on the top of the wrap to the tank. I had enough tape for my small tank. Other reviewers complained that there is not enough tape. If in doubt, buy a small roll of foil tape when you buy the wrap.

4. If you have a gas water heater, position the wrap so that the connecting parts are on the front. On my heater, the loose end tucked neatly behind the gas line and valve.

5. Tape the top with two 4" pieces where the two sides meet. Then pull the foil sides together from the top down using the 6" pieces to tape across the meeting point. Finally, use the long piece of tap to tape it once more vertically.

6. Cut out a section of the wrap on the bottom at least 3" away from the burner assembly. You want to stay warm, not cause a fire.

7. Finish off by taping the top with the remaining 4" pieces of tape making sure you don't go anywhere near the flue.

The Frost King make is reasonable quality. It's available from your local hardware store, Home Depot or Lowe's at a better price as Amazon . . . plus no shipping cost.

This product basically met its description. It was delivered in good shape when I expected it. The supplier was responsible in providing online communication regarding order details and shipping dates. My only wish is that it had been supplied with about six more feet of tape to fasten it properly to the water heater, after the necessary cutouts for the water heater's pipes and valves.

I was looking to buy this on Amazon but it was about $35 dollars + shipping. I went to Lowels and and got it for less than $20. I suggest looking around at a hardware store before you buy this product online.