My shop is not a garage, strictly speaking, but the same theories apply. I calculated that I would need around 60,000 BTU's for my 1500 sq. ft. / 15,300 cubic ft. space. A HVAC contractor has quoted me $ 3135.00 using a Reznor Unit Heater 125,000 BTU - Model #UDAP125. It seems that 125,000 BTU's is overkill, judging from this thread http://www.garagejournal.com/forum/archive/index.php/t-2280.html. Any feedback would be appreciated, as it is getting colder!