Abstract: A deep-fat fryer has a tank of inverted U-shaped configuration formed in either a single compartment or divided into two compartments by a medial divider formed of two parallel spaced panels with an insulated space between the panels; first and second infrared type gas burners are positioned facingly adjacent inner walls of the lower side portions of the vat and receive a measured amount of pressurized combustion air which is mixed with fuel gas to heat radiant tile elements of the burner to radiate heat against the vat walls with the combustion air being substantially less than that of conventional systems so that it is substantially no more than the minimum amount necessary to complete combustion. Flue gas is exhausted upwardly along side flue means to an upper horizontal gas discharge passageway extending beneath the upper portion of the vat to a vertical flue housing at the rear of the assembly with vanes provided in the gas discharge path for conducting heat to the vat.