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Solar water heaters are devices that utilize solar energy as an energy source. To improve the performance of solar water heaters, modifications to the collector's glass cover. This study uses 2 double cover collectors with each collector uses a clear glass cover and ice glass cover. Another variation applied in this study is the clearance of the glass to the pelate 2 and 3 cm. The purpose of this study is to know the heat transfer that occurs, energy losses (Q_loss), useful energy (Q_use) and efficiency (ɳ). The results showed that the most optimal Q_loss, Q_use, and ɳ values were using clear glass with a distance of 3 cm from the glass to the pelate, with the highest average Q_loss of 100.4 Watt, Q_use 176.5 Watt and ɳ of 48.4% on the average total solar radiation intensity absorbed by the collector is 674.7 W/m². With this 3 cm distance from the glass to the pelate, clear glass is more optimal in transmitting received solar radiation and isolated heat compared to the type of ice glass.