the arrangement depicted in fig1 the position of receptacle 10 would be offset to the right in addition the receptacle 10 can be tilted slightly so that its axis 60 is co axially aligned with the path 58 thereby maximizing the length over which the jet can travel within the receptacle before impinging on the interior wall referring to fig2 an energy dissipating receptacle 10 constructed in accordance with the invention is shown in a partially sectioned elevation view in schematic the receptacle 10 includes a body 12 typically formed from sheet material such as 12 gauge steel and adapted to receive a high velocity fluid jet for purposes of illustration the axis and direction of travel of the jet are represented by a vertical downwardextending arrow 16 which is generally co axially aligned with the receptacle axis 60 as previously indicated general coaxial alignment is preferable and can be accomplished with respect to a deflected jet by appropriately tilting the receptacle the body 12 has a generally annular cross section the internal diameter of which is convergingly shaped in the direction of fluid flow the illustrated body is a conical section the downwardly extending interior wall of which preferably forms a 10 u00b0 45 u00b0 angle with the axis of the received.