Abstract: A fuel oil burner has an inlet tube connected to a source of fuel oil and openings in that tube for introducing air or steam into the stream of fuel oil. Located downstream of the openings in the inlet tube is an atomizing element consisting of a plurality of stacks of corrugated plates. The plates in each stack are positioned so that adjacent plates have corrugation directions which are skewed. The configuration of the corrugated plates in each stack provides a plurality of intersecting pathways creating turbulent flow through the atomizing element to atomize or break the fuel oil into small droplets.