Non-condensing gas tankless · A. O. Smith

A. O. Smith ATI-540P-N 199,000 BTU Natural Gas Tankless Water Heater

199,000 BTU/h non-condensing gas tankless, about 6.8 GPM at a 45°F rise

10.0 GPM max199,000 BTU/h~4.4 GPM at 70°F riseNatural gas

Updated October 2026

The short answer

A practical non-condensing gas tankless for houses running 2 showers at once in winter.

Delivers
199,000 BTU/h input.
Watch for
Gas line may need upsizing.
Suits
Houses running 2 showers at once in winter.
Max flow (maker)
10 GPM
Input (maker)
199,000 BTU/h
Voltage
120 V
Fuel
ng
Recirculation
recirculation pump
Material
Alloy Steel
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What it delivers

The A. O. Smith ATI-540P-N 199,000 BTU Natural Gas Tankless Water Heater is a non-condensing gas tankless with a 199,000 BTU/h burner and a stated maximum flow of 10.0 GPM.

Flow depends on how cold the incoming water is. Our estimate from its input: 6.8 GPM at a 45°F rise, falling to 4.4 GPM at 70°F, which is 2 showers at 2 GPM on a cold-climate winter day. Check it against your own fixtures.

The line must deliver about 192 cubic feet of natural gas an hour when it fires flat out. The requirement calculator adds it up; a licensed fitter confirms the pipe.

Non-condensing indoor units run hot exhaust and vent in the maker's listed vent system (often stainless Category III), which costs more than plastic.

Also on the listing: features: Overheat Protection; recirculation: recirculation pump; material: Alloy Steel; model: ATI-540P-N; warranty: 15-Year Limited Warranty.

The listing gives dimensions of 17.75 in (W) x 23.63 in (H), a weight of 61 lb and product only in the box.

Warranty, per the listing: 15-Year Limited Warranty.

Right unit for this house?

Install it when

  • Houses running 2 showers at once in winter
  • Replacing a gas tank heater

Look at another unit when

  • More than 2 winter showers at once
  • Homes without a gas line

Strengths and trade-offs

Strengths

  • 199,000 BTU/h input
  • Up to 10.0 GPM

Trade-offs

  • Gas line may need upsizing
  • Stainless venting costs more
  • Scale builds up without flushing

Install limits

  • Figures are the maker's or seller's own. Flow at a rise is our estimate from the input; gas, venting and electrical work needs a licensed professional.

Rated performance

Every figure below comes from the source shown in brackets. Where the maker doesn't state something, we say so instead of estimating.

Model numberATI-540P-NRetailer
Dimensions (seller)17.75"W x 23.63"HRetailer
Features (seller)Overheat ProtectionRetailer
Voltage120 VRetailer
Max flow (maker)10 GPMRetailer
Input (maker)199,000 BTU/hRetailer
Product weight61 lbRetailer
MaterialAlloy SteelRetailer
Warranty15-Year Limited WarrantyRetailer
FuelngRetailer
Recirculationrecirculation pumpRetailer

Rival units at this flow

More gas tankless water heaters rated for similar demand

Full gas tankless water heaters spec grid

Final verdict

A practical non-condensing gas tankless for houses running 2 showers at once in winter.

Buy this unit

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Prices change often; the button shows today's price.

Each button opens this exact model. We may earn a commission on tracked links; it never changes what we publish. Disclosure

Questions buyers ask

What flow does the A. O. Smith ATI-540P-N 199,000 BTU Natural Gas Tankless Water Heater give in winter?
From its 199,000 BTU/h input we estimate about 6.8 GPM at a 45°F rise and 4.4 GPM at a 70°F rise, so 3 two-GPM showers with mild inlet water and 2 in a cold winter. The maker's flow chart for this model is the final word.
What size gas line does the A. O. Smith ATI-540P-N 199,000 BTU Natural Gas Tankless Water Heater need?
At full fire it uses about 192 cubic feet of natural gas an hour. The pipe size depends on the length of the run and every other gas appliance on it; the maker's manual and a licensed gas fitter decide it.