<p>An accumulator used for a refrigeration cycle such as an air conditioner for a vehicle, in which liquid refrigerant sucked inside is prevented from returning to a compressor. A drying agent layer (12) is placed above an intermediate section of a tank (11) to partition the inside of a body into an upper chamber (13) and a lower chamber (14). A refrigerant mixture of liquid and gas sucked into the lower chamber (14) is separated into the liquid and gas by the drying agent layer (12). Only the gas refrigerant is moved to the upper chamber (13), and the liquid refrigerant is contained in the lower chamber (14). An exit (16b) of a refrigerant suction tube (16) for sucking refrigerant into the body is opened in the lower chamber (14), and an entrance (17a) of a refrigerant/oil discharge tube (17) for discharging the gas refrigerant separated by the drying agent layer (12) is opened in the upper chamber (13). Since the drying agent layer (12) separates the exit (16b) of the refrigerant suction tube (16) and the entrance (17a) of the refrigerant/oil discharge tube (17), the liquid refrigerant sucked from the refrigerant suction tube (16) is not directly sucked into the entrance (17a) of the refrigerant/oil discharge tube (17).</p>
