Abstract: Apparatus is disclosed herein, for converting laser energy to thermal energy for a variety of purposes, which includes a conical laser beam collector for gathering or receiving impinging beams or rays that has a plurality of coaxially disposed annular shoulders arranged either along the external or internal surfaces of the collector adapted directly to receive the laser beams or rays. A liquid circulating system includes a cylinder housing the conical collector having a plurality of coaxial coils arranged about its external surface and, in one version, joined with an internal coiled spiral carried on the conical collector. The liquid circulating system serves as a heat exchanger to convert the heat gathered by the conical collector into superheated liquid carried by the liquid circulating system for ultimate use in prime mover or generator applications.