The claims define a submerged combustion melter comprising a submerged combustion burner (1) comprising three concentric tubes, all being closed at one end and open at the same opposite end, the internal tube (3) being connected to a source of oxygen containing gas (7), the middle tube (9) surrounding the internal tube (3) being connected to a source of fuel gas (11), and the outer tube (15) being connected to a source (19) of oxygen containing gas. The claims are also directed to a method of introducing a flame and/or combustion products into a melt from a submerged combustion burner and also directed to the use of the burner as a submerged combustion burner in a melter.