A flat-plate unglazed solar water heater (SWH) with polymer thermal absorber was developed and tested. Polymer thermal absorber as a viable alternative to metal thermal absorber that is found in most SWH systems. The performance of this polymer SWH system is measured based on inlet and outlet water temperature, water flowrate, ambient air temperature and solar irradiance. The polymer thermal absorbers are hollow Polyvinyl Chloride (PVC) pipes with 20mm external diameter and 3 mm thick, painted in black to enhance radiation absorption. The pipes are arranged in a rectangular spiral inward-outward opposing-flow (RSioof). The collector pipes are placed in a 1 m2 square enclosure with bottom insulation and reflective surface for better radiation capture. Water circulation is a closed loop with a 16-liter uninsulated storage tank, driven by a pump and controlled by valves to maintain a mass flow rate of 0.00031 to 0.00034 kg/s. The test was conducted under partially clouded sky from 9 am to 5 pm, with solar irradiance between 105 and 1003 W/m2 and 27-36oC ambient air temperature. The SHW produced outlet hot water at 65oC by mid-day and maintained the storage temperature at 63oC until the end of test duration. Photo-thermal energy conversion was recorded with 23% maximum value. Results indicate that a flat plate solar water heater with polymer thermal absorber in RSioof design can be an effective alternative to the metal thermal absorber solar water heater and can be further optimized with glazing and tube sizing.