An ideal black body is one which absorbs all the incident radiation without reflecting or transmitting any part of it. Black lamp absorbs approximately 96% of incident radiation.
An ideal black body can be realized in practice by a small hole in the wall of a hollow body (as shown in figure) which is at uniform temperature. Any radiation entering the hollow body through the holes suffers a number of reflections and ultimately gets completely absorbed. This can be facilitated by coating the interior surface with black so that about 96% of the radiation is absorbed at each reflection. The portion of the interior surface opposite lo the hole is made conical to avoid the escape of reflected ray after one reflection.