I'm setting a home brewery in the basement of my house. It's built around a piece of the commercial restaurant equipment that draws 33 amps. It's not a motor, it has a 9kW element so I'm was planning to use a 40 amp breaker (which I have room for) and 8 gauge cable but I've think I've read too much today and become confused. Do I need 8 gauge or is 10 OK.

Thanks in advance

You will not like the answer I give you, a 33 amp load needs a 50 amp breaker.

Can use #8 copper if part of an MC cable . Or will need #6 copper NM Romex cable.

Per the Code, electric heat circuit must be rated 125% of the load amps, 33 x 1.25 = 41.25 amps.

Besides, 9kW is 37.50A @ 240V, plus any motors, lights or controls.
50A circuit it is!

Shows what happens when I take someone words. I did not check the 9 KW load amps.

Ouch, that's going to be expensive - It's a 50' run. The element is rated 9 kW at 230V. Thanks to both of you.