My 50 Gal. Hot water tank is 4 years old. It started making a gurgling sound when water is used in the house. It doesn't matter if it is hot or cold being used. The dip tube was not broken. I drained it to change the tube, and no sediment seemed to come out of the tank. All of this seems to have happened around the same trime that the thermalcouple went bad. Most of the discussions have been about older tanks, any suggestions.

How long ago did you drain it? Is the valve open fully?

Hen a gas hot water heater begins to talk to you it can usually be tracked back to a tank that hasn't been maintained and flushed on a regular basis.
Minerals build up on the bottom of the tank and water's trapped under it. As the flame comes on it turns that water to steam. The steam escaping is the noise you hear. Let me show you how to flush your heater. Attach a hose to the boiler drain at the bottom of the tank. With the pressure on, open the boiler drain and let it run until the water runs clear. You will see a spurt of red,(rust) and some white grains,(lime or calcium carbonate). The whole thing shouldn't take more then a few minutes. Don't forget to flush it out every month. Your heater will thank you for it. You might want to consider cleaning the screens on your areators if you have a high mineral buildup. If thev problem still persists after you have flushed, you will have to drain the heater, remove the boiler drain and go up in the bottom of the tank with a wood or plastic rod, (not metal) and try to break up the mineral and flush it out. Good luck, Tom