Need Replacement Water, Suggestions?

Hi,

My 15 year old (12 year warranty) Whirlpool gas heated 40 gallon water heater needs to be replaced.
I had to replace the heating element a couple of times. Which make/model
40 gallon gas fired water heater do you recommend?

I considered buying a tankless water heater but I don't have a furnace in the basement and where I live we have some brutal winters.

Thanks

Via RSSMix.com Mix ID 8247361 http://www.rssmix.com/