A gas fired deep fat fryer is described wherein in a first embodiment a single fry pot is used and in a second embodiment a split fry pot or a pair of matching fry pots are provided. In the first embodiment two immersion tubes are spaced apart and extend from the front toward the rear of the fry pot with a third pass immersion tube extending from the front through the rear into a flue. Combustion products travel the length of a burner tube through an immersion tube and return through a jet impingement baffle and then make a third pass from front to rear and into the flue. In the embodiment having split fry pot, a single burner and immersion tube therefor is provided with a separate third pass baffle tube. As in the first embodiment the products of combustion travel from the front toward the rear through an immersion tube and then pass downwardly and return the length of the tube from the rear to the front whereupon they encounter a header and pass into a third pass baffle tube extending the length of the fry pot from the front to the rear and into the flue, for exhaustion.