Standard test results to quantify the instantaneous efficiency, eta, of a glazed flat plate solar water heater are normally expressed in terms of a reduced temperature parameter, x, and global insolation, G, as eta = eta(0) - alpha(1)x - alpha(2)Gx(2). We show that the Hottel-Whillier-Bliss relation for the efficiency can be expressed in the same form with each of the coefficients eta(0), alpha(1), and alpha(2) in terms of algebraic expressions of standard mechanical, fluid and thermal parameters of a single glazed, finned heater, including the absorber plate absorptance, alpha, and thermal emittance, epsilon. The advantage of the derived expression is that the effect on the efficiency of changes in various heater parameters can be readily evaluated. Furthermore, it is shown that for selectivity alpha/epsilon > 2, each coefficient eta(0), alpha(1), and alpha(2) can be expressed as eta(0) = eta C-0 - epsilon eta(0R), etc., in order to separate out the role of absorber radiation from other losses. This allows one to easily compare selective solar absorbers with different alpha and epsilon and, for example, to suggest an optimum coating thickness for thickness sensitive selective solar absorbers. In particular it can be seen that care should be taken in reducing epsilon at the expense of also reducing alpha in order to increase the selectivity, alpha/epsilon, since this will often be detrimental to the efficiency. The analytical expressions for eta(0), alpha(1), and alpha(2) can be easily programmed on a spreadsheet and, for convenience, are summarised in an appendix. (C) 2012 Elsevier Ltd. All rights reserved.