This document compares wetback and dryback designs for Scotch Marine boilers. It summarizes that wetbacks have separate rear tube sheets that allow for expansion and contraction, preventing thermal stresses, while drybacks have a common rear tube sheet. Wetbacks also have a water-backed rear turnaround for improved heat absorption and sustained efficiency compared to the refractory wall of drybacks, which deteriorates over time. Wetbacks require less maintenance due to lacking refractory materials and proprietary sealing kits, and have a smaller functional footprint and lower total operating costs over the 25 year lifespan compared to drybacks.