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First, check for any leaking or staining around the water lines coming in and going out, around the pressure blow off valve, around both elements, around the seems of the tanks, anywhere under or around the base of the tank.

Second, look at the temperature the tank is set at, for both elements, and is it around 125 F? If it is way up, and not heating, you have a problem with possibly the element(s) being defective, or a thermostat, but less likely, or a breaker, if no electricity. Make sure the thermostats are not turned up to high, especially for casual use.

Check electrical lines, make sure the are connected, covered, and not exposed to you or your family.

Does the heater sound like it is working all the time if you go up to it and hear it working?

A hot water heater is essentially a tank, with two elements, a thermostat for each element, water line in and a water line out, and electricity in to power the elements. If you have a good tank, you can change out elements and thermostat, but rarely are you doing more than changing an element, maybe a thermostat. If your tank is leaking, there is really no good way to fix it, unless the leak is coming from the water lines. You should have a pan around the bottom of your heater, which can save damage to your floors and framing if leaking for a long time.

Have a professional do the work, remember, if a problem arises, your insurance does not cover work you do if your work is the cause of the problem.