The 28" X 28" Galvanized Water Heater Pan, Drilled with Fitting in 24 Gauge, is designed to protect your flooring from potential water damage. Constructed from durable galvanized steel, this pan is resistant to rust and corrosion, ensuring long-lasting performance. The drilled fitting allows for easy drainage, making it ideal for use under water heaters and other appliances. This pan meets industry standards for safety and reliability, providing peace of mind in residential and commercial settings.