The answer to 'why is my water heater making gurgling noise' is that the gurgling sound is typically caused by sediment buildup in the tank. As the sediment heats up and expands, it can create air bubbles that rise to the surface, making a gurgling noise.
Other potential causes include a problem with the dip tube, a faulty thermostat, or a malfunctioning pressure relief valve. The gurgling may also be a sign of a more serious issue, like a leak or a problem with the heating element.