Abstract: The heat recuperating water heating system includes a water receiving enclosure to which is mounted a burner to provide a source of heat to the water and the products of combustion from this heat source are carried through a flue which is modified to include a manifold equipped with a continuous doubly wound coil defining inner and outer concentric loops, in turn, connected to a pair of conduits; a water circulator is mounted in one of the conduits and is electrically connected to the burner so that each time the burner operates, the circulator is also set in operation and provides a constant determined flow of water in the coil.