The Tuff immersion electrode steam/hot water boiler operates on the principle of using water's conductivity and resistive properties to generate steam. Alternating current is introduced into the boiler drum through an insulated device. Inside the drum, water acts as a conductor between each phase electrode, allowing current to flow from one electrode to another. Due to water's inherent resistance, as current flows between the electrodes submerged in the water, heat is generated directly in the water. The greater the current, the more heat is produced, leading to a greater amount of steam. During this conversion process, there is no heat accumulation or transmission loss, enabling nearly 100% of the electrical energy to be converted into heat and released into the water. By adjusting the water conductivity and water level in the boiler, the steam output can be controlled efficiently. This system is safe, green, and environmentally friendly.