Abstract: Improved apparatus for storing and dispensing material, such as a beverage, in at least a partially frozen state. The apparatus includes a tank in which the material is stored under pressure and a manually operable valve for controlling the dispensing of material from the tank. The valve includes a generally cylindrical stem and seat. A distal end portion of the stem is tapered at an angle of about 15 degrees. When the valve is first opened, the tapered end portion gradually relieves the pressure buildup in the valve bore so that a sudden surge of material under pressure does not occur in the dispensing passageway to which the valve is connected. An upper edge of the seat acts as a scraper to remove particulate matter from the stem as the stem is moved into engagement with the seat when the valve is closed, thereby enhancing the fluid-tight seal between the stem and seat.