First turn off the breaker to the water heater, turn off water supply, hook up a hose to the drain spigot,located at the bottom of tank. Remove the access panel on the lower portion of tank, disconnect wires, useing a 1 1/4 inch socket remove the element. It will be very tight. Put pipe dope or teflon tape on new element and insert into tank. After tight-ing the element replace wires, access panel, turn water supply open up the tub hot water valve and wait until the air is cleared in line, turn breaker back on. SIMPLE.