Abstract: A high powered beam dump apparatus and method for absorbing the power of a high power laser, while the beam is shuttered off from contact with a workpiece, comprises two principal features. A reflecting cone reflects and spreads the high power laser beam outwardly from the axis of a high power laser beam when the beam dump is positioned with the axis of the cone coaxial with the axis of the incoming laser beam. An absorber extends circumferentially about the reflecting cone surface and absorbs the power of the beam as reflected from the reflecting cone surface. The materials and surface finishes of the conical reflecting surface and the absorber and the angle of the reflecting cone are related to the wavelength of the high power laser beam with which the beam dump is associated so as to absorb essentially all of the power of the laser beam when the beam dump is moved into the beam shuttered off position.