***see 2nd picture - for missing tubes

Hot Tub Heater 26-C3160-1S Replace 1995+ Hot Spring Spa Heater Watkins Tiger River No Fault Spa Parts Heater Element C3160-1 C3564-1 73790 7211 1.5kW/6kW 120V/240V 8.3A/16.6A Titanium with Sensor

The hot springs spa heater is compatible with MATRIX 26-C3160-1S models, and replace for C3160-1, C3564-1, 73790, 7211.