Abstract: A method of manufacturing a water heater includes the steps of providing a water heater tank having an interior and an exterior, the tank also including a first aperture communicating between the interior and exterior, providing a spud having an internally threaded aperture and placing a membrane between the spud and the tank such that the membrane covers the first aperture. Thereafter, the method also includes the steps of welding the spud and the membrane to the tank, and thereafter forming a second aperture in the membrane so that the threaded aperture of the spud communicates with the interior of the tank via the first and second apertures.