For the past three weeks, we’ve been busy rounding up some of the more popular tankless gas heaters on the market. After 78 hours of weighing features and benefits, the results are finally in. Overall, the best tankless gas water heater that we found was the Takagi T-KJr2-IN-NG Indoor Tankless Water Heater. This heater combines a solid build, great performance, and overall quality with a price that isn’t as ridiculous as it could be. The winner for best build quality has to be the Excel Pro Tankless Gas Water Heater for best value because it has a lot of features for the price. It’s an inexpensive model that gives you the same functionality of luxury models.