Abstract: A material conversion apparatus for converting waste material to vapor or ash includes: (a) a rotatable housing, (b) a chamber for treating the material provided within the housing, (c) an electrical induction coil surrounding the housing and (d) an exhaust tube for evacuating the treated content from the chamber. The housing is inclined to the horizontal at about 5° to about 20°. The exhaust tube extends into a concentric sheath surrounded by a second electrical induction coil. The sheath is in fluid communication with an afterburner encircled by a further electrical induction coil. The afterburn is connected to an exhaust stack which opens to the atmosphere.