Step 5 · Install New T&P Valve
Prepare the new T&P valve for installation. Take the roll of Teflon tape and wrap it clockwise around the male threads of the new valve 3 to 4 times. Wrapping in this direction ensures the tape tightens as you screw the valve in, rather than unraveling. Carefully thread the new valve into the port on the water heater by hand to avoid cross-threading. Once it is hand-tight, use the pipe wrench on the valve body to tighten it another 1 to 2 full turns, until it is snug and the outlet is pointing directly downwards towards the floor.