Abstract: An inlet tube or dip tube for use in a water heater includes a cylindrical tube having near its top end a plurality of outwardly-facing upper openings having a combined upper surface area. The tube also has near its bottom end a plurality of outwardly-facing lower openings having a combined lower surface area, and a downwardly-facing bottom opening defining a bottom surface area. The lower surface area is about fourteen times larger than the upper surface area, and about four times larger than the bottom surface area to provide an even distribution of water in the water heater tank.