The 10" Incoloy Flo-Thru Heater Element is an efficient and durable solution for heating water in spas and hot tubs. With a 4.0 kW rating and designed for 240V systems, this heater element is made from high-quality Incoloy stainless steel to provide long-lasting performance. It fits 2" stainless steel flow-thru tube manifolds, including those by Balboa M-7, Brett Aqualine, and many other systems, ensuring compatibility with a wide range of spa setups. Easy to install with adjustable components, it offers reliable temperature control and versatility with multiple PSI tap points for flexible mounting.