Abstract: An apparatus for burning coal water fuel, dry ultrafine coal, pulverized l and other liquid and gaseous fuels including a vertically extending outer wall and an inner, vertically extending cylinder located concentrically within the outer wall, the annnular space between the outer wall and the inner cylinder defining a combustion chamber and the all space within the inner cylinder defining an exhaust chamber. Fuel and atomizing air are injected tangentially near the bottom of the combustion chamber and secondary air is introduced at selected points along the length of the combustion chamber. Combustion occurs along the spiral flow path in the combustion chamber and the combined effects of centrifugal, gravitational and aerodynamic forces cause particles of masses or sizes greater than the threshold to be trapped in a stratified manner until completely burned out. Remaining ash particles are then small enough to be entrained by the flue gas and exit the system via the exhaust chamber in the opposite direction.