Abstract-Conventional energy solutions are necessary in developing countries as current hot water production methods are becoming hazardous to the environment, economic development and the overall health and wealth of the population. In this work a conical shaped solar energy absorber has been developed and the system efficiency is determined. Solar water heater has been designed in a conical shape in order to utilize maximum amount of solar energy available and convert it into heat energy for the purpose of heating the water. Low cost materials have been used in the construction of the solar water heater and the heating has been achieved without the usage of the solar panels or solar cells and mirrors which decreases the cost of the equipment, thereby making it economically feasible. The flow system for water heater has been placed in a spiral manner due to its configuration. Heating efficiency of water has been increased by placing sand in a conical basin which is in contact with the surface of the tubes. A glass covering has been provided over the surface of the tubes thereby decreasing the reflectivity of the sunlight and enhancing maximum absorption. Based on the above design considerations the solar water heater has been fabricated and tested. The system efficiency is found out to be 61%