Turn off the gas supply to the water heater or furnace. Turn the gas petcock 90-degrees clockwise to shut off the gas supply.
Set a digital multimeter to the millivolt range. Connect the positive lead to the thermocouple terminal on the gas valve.
Connect the negative lead to the metal thermocouple tubing.
Heat the end of the thermocouple tube with a grill lighter. Make sure to cover the entire end of the tube with the flame.
Heat the tube for 30 seconds and check the reading on the multimeter. Replace any thermocouple that registers less than 9 millivolts.
Turn off the gas supply by turning the gas cock 90 degrees clockwise.
Unscrew the thermocouple from the gas valve by turning it counterclockwise with an adjustable wrench.
Connect the positive lead of a digital multimeter to the center conductor of the thermocouple. Connect the negative lead to the thermocouple tubing.
Heat the end of the thermocouple with a grill lighter for 30 seconds.
Check the reading on the multimeter. Replace any thermocouple that registers less than 20 millivolts.
Close the gas petcock to shut off gas to the water heater or furnace.
Disconnect the pilot light supply tube, the gas tube and the thermocouple from the gas valve with an adjustable wrench.
Remove any screws or bolts holding the burner to the frame of the water heater or furnace.
Slide the burner assembly out of the furnace or water heater to expose the thermocouple.
Pull the thermocouple out of the retaining clips or unscrew it from the burner assembly and discard it.
Insert a new thermocouple in the burner assembly. Place the burner assembly in the furnace or water heater. Install any retaining screws or bolts and tighten them.
Connect the gas tubes. Route the thermocouple tube to the gas valve and connect it. Tighten all connections securely.
Turn the gas petcock 90 degrees counterclockwise to start the flow of gas. Light the pilot light and set the furnace or water heater according to the manufacturer's instructions.