A liquid heater assembly including a heater body having therein a coiled tube for passing liquids, a pair of heating elements, a thermistor, a thermostat, and a backup thermostat. Liquid enters the coiled liquid tube at an inlet end and exits the coiled liquid tube at an outlet end. The coiled liquid tube is positioned within the heater body between the pair of heating elements. The outlet end extends below a planar surface of the heater body. The thermistor detects the temperature changes of the heater body. The resistance of the thermistor is used to regulate the supply of power to the heating elements. The thermostat and the backup thermostat are connected in series between the power source and the heating elements to provide a safety shutoff when the heater body reaches a predetermined overheat temperature. The heater body is maintained at a predetermined temperature by regulating the electrical current to the heating elements. A receptacle can be placed in close proximity below the outlet end to minimize the air gap between the two parts. Liquid passing through the heater assembly can be delivered at a precise temperature to the receptacle below the heater assembly.