Regasification is a process of converting liquefied natural gas (LNG) at −162 °C (−260 °F) temperature back to natural gas at atmospheric temperature. LNG gasification plants can be located on land as well as on floating barges, i.e. a Floating Storage and Regasification Unit (FSRU). Floating barge mounted plants have the advantage that they can be towed to new offshore locations for better usage in response to changes in the business environment. In a conventional regasification plant, LNG is heated by sea water to convert it to natural gas / methane gas.