A low cost batch type solar heaters (capacity 200 litres) comprising horizontal tanks, which performs the dual function of absorbing heat and storing the heated water, have been designed and fabricated for the purpose of side-by-side testing. Experimental results have indicated that the sufficient hot water can be obtained in the early morning if the glazing is aided by a reflector/insulation cover. The water heater with best thermal performance such as type B supplied water at a maximum mean temperature of $46-49^{circ}C$ in the summer afternoon and the temperature of $36-39^{circ}C$ can be obtained in the early morning if insulation cover is used during night time. The equation has been developed for the prediction of hourly variation of the water temperature in the tank.