Seems to me you'll be needing a 150amp Main Breaker Disconnect, and you'll need to run at least a #6 copper conductor back to your water main, jump the hot & cold water pipes at the hot water heater, and #6 copper to a pair of grounds rods placed 6' apart from one another.
Article 250.66
[This message has been edited by ShockMe77 (edited 10-28-2005).]
