SpaGuts Brand Universal Flo-Thru Heater Elements are Assembled in USA! SpaGuts P/N: 25-150-1201. This 5.5KW Heater Element also works as a replacement option for the following Heaters: B24055B, B24055E, C2550-0314ET, C2550-0314EP, QT2000530, 611577, 9185-99. Metal tube with a 2.25 inch hole diameter (known as 2 inch heaters), 5.5Kw 220V, Incoloy 800