So I decided to run the test. It was dead calm today and temps were in the mid thirtys. I let the boiler run out of fuel and cleaned out all ashes. I isolated the boiler from the heat exchangers and just looped it back to itself. My underground line is 140 feet of thermopex. My boiler holds 150 gallons and I figured 10 gallons in the line. Water temp was stable at 124 when I started. I weighed out 17 pounds of well seasoned wood. I figure 20% mc. So my temp got up to 150. So 160 gallons weigh 1334# *26 is 34,684 btu,s to the water. I used 5800 btu's per pound * 17 is 98,600 potential btu's. Divide 34,684 by 98,600 is 35%. Disappointing, yes. Surprising, no. That's pretty close to what I had always guessed but I was hoping for at least 40%. So this was simple to do and I think fairly accurate, it was a great idea by loglivin2 and I hope we get some more numbers to compare.