Abstract: A straw is combined with a cup or cup lid to form a nestable and disposable liquid refreshment receptacle or cover therefor. The straw and cup or cup lid are integrally molded to form a one-piece member therefore do not require separate dispensing or subsequent assembly. The straw/lid and straw/cup combinations are made nestable for high density distribution and storage as required for high volume or fast food applications. The straw/lid includes a dual-taper upper drinking extension and a single taper lower liquid engaging member. A recess is formed between cylindrical walls forming the drinking extension into which the drinking extension of an adjacent straw/lid is matingly received or nested during stacking. Further, respective lower liquid engaging members are received with one-another to permit nesting. In similar manner the straw/cups are nestable. Each cup defines a longitudinal recess along its outer side to receive the integrally formed straw of an adjacent cup during stacking.