A high efficiency condensing flue gas-fired water heater is provided with a secondary tubular flue mounted inside the water tank and secured thereto by dielectric connectors to electrically isolate the secondary tubular flue from the tank. The secondary tubular flue has an intermediate helical section and opposed connecting end sections which each form a part of the dielectric connectors. The connectors do not require any welding for its installation to the tank and a compression nut and dielectric insulators provide for a leak proof and electrically isolated connection. The method of securing the secondary tubular flue is also described.