The present invention relates to a Biomass Heater designed for efficient combustion of dry leaves and wood while minimizing smoke emissions and capturing heat for various applications. The incinerator comprises two cylindrical drums—an inner drum and an outer drum—arranged concentrically. The inner drum is perforated with holes at the middle and top circumference to allow oxygen intake, while the outer drum features openings solely at the bottom for airflow. Combustion occurs within the inner drum, with air drawn from the bottom of the outer drum and directed into the inner drum through rectangular cut-outs and circular holes. A primary heat exchanger, in the form of an openable metal lid heated by the burning biomass, enables direct heating or cooking of food placed atop it. Additionally, an exhaust pipe passes through a secondary heat exchanger—a water-filled box—where the hot air heats the water for further utilization. An air blower fan attached to the exhaust pipe facilitates fresh oxygen intake, ensuring complete combustion and minimal smoke production.