Next room does not sound like it is within site.

However you can get rid of the disconnect all together if the breaker is capable of being locked off.

Quote
422.31(B) Appliances Rated Over 300 Volt-Amperes or 1/8 Horsepower.
For permanently connected appliances rated over 300 volt-amperes or 1/8 hp, the branch-circuit switch or circuit breaker shall be permitted to serve as the disconnecting means where the switch or circuit breaker is within sight from the appliance or is capable of being locked in the open position.

Your 2 amps over being able to use a 100 amp disconnect, unless this heater is larger than 120 gals.

Quote
422.13 Storage-Type Water Heaters.
A branch circuit supplying a fixed storage-type water heater that has a capacity of 450 L (120 gal) or less shall have a rating not less than 125 percent of the nameplate rating of the water heater.

See if you can get a lockout device for the breaker. [Linked Image]

[This message has been edited by iwire (edited 01-22-2004).]

Bob Badger
Construction & Maintenance Electrician
Massachusetts