Abstract : This final report describes SBIR Phase II project for the development of a multi-purpose water heater for use in Army Food sanitation centers. The objective of the project was to develop a water heater--powered only by an M2 burner and requiring no external supply of electricity--capable of supplying a continuous flow of pressurized hot water to a faucet at the sanitation sink. In the course of the research, two developments took place that have had an impact on the final design. First, the Multifuel Burner Unit (MBU) became available as a potential replacement for the M2. The MBU runs on JP-8 or diesel fuel and requires an external 24-volt VDC power supply. Thus, in anticipation of eventual conversion from M2 to MBU, a DC-Powered Water Heater was also delivered. Second, a new method for heating water in the sanitation sinks was developed allowing three sinks to be heated by a single M2 or MBU.