The answer to 'water heater making gurgling noise' is that a gurgling sound from your water heater is typically caused by sediment buildup at the bottom of the tank. As the water heats up, the sediment can create air bubbles that rise through the water, causing a gurgling noise.
Some other common causes include a faulty pressure relief valve, a problem with the thermostat, or mineral deposits in the tank. Gurgling can also be a sign that the tank needs to be flushed to remove sediment buildup.