This New Yorker Boiler component is a device designed to transfer heat between two or more fluids. The purpose of this device is to increase the efficiency and cost-effectiveness of heating systems by allowing heat energy to be recycled rather than wasted. It is constructed from high-quality stainless steel, which provides excellent thermal conductivity and resistance to corrosion. The design features a series of tubes through which the fluids flow, with one fluid transferring its heat to the other as they come into close contact within the confines of the tubes. This process can occur without the fluids mixing, maintaining the purity and integrity of each fluid. The device is compatible with a range of New Yorker Boiler models, making it a versatile component for various heating systems.