This part is really important. You must shut off all 12 Volt breakers, switch your house battery bank to off, and I highly recommend you disconnect the shore power. I did not disconnect the shore power on the 110 Volt side and evidently there is a hot neutral running to the ground on the stainless steel tank. As I tried to insert the new heating element I got a couple little zaps at which time I jumped up top and unplugged. Since this is an old boat and I have many projects of higher importance I have not gone thru the boat and created a wiring map.

Since the wires were corroded it was easy to just break them off and move them to the side. Then I cut a small piece of the insulation away at the bottom to make enough room to get the socket around the heating element. I then unscrewed the element with the ratchet until I could turn it with my fingers. No water leaking at this time. Upon complete removal of the element, water in the tank came out. I quickly tried to insert the new element but it did not fit at all well. I had to squeeze it with my fingers and force it in and that is when I got the electrical charge and saw the zap. After unplugging the power I then hand screwed the element into the tank to get it started and tightened it down with the ratchet. You can see the corrosion on the old heating element connectors.