Recent experiments have yielded the interesting result that superfluid turbulence is suppressed at the entrance of a flow channelThis effect cannot be explained by a direct application of the vortex tangle theory alone. We analyse a simple extension of this theory which shows how the vortex line density is naturally attenuated over an accommodation length ~ at the channel entrance in good agreement with experiment. The accommodation length provides a new connection between a wide variety of superlquid turbulence properties, some oJ which have been experimentally less accessible.The thermal resistance of superfluid 4He in small channels is dominated by the dissipation associated with a dense tangle of quantized vortex lines generally called superfluid turbulence. Homogeneous superfiuid turbulence, where the density of vortex lines is uniform in the channel, is well-described in the theoretical model of Schwarz ~ and many properties of the turbulence computed from this model are in good agreement with experiments. It was therefore rather surprising when the results of a recent simple experiment 2 showed substantial and systematic discrepancies from the theory.One of the least complex experimental configurations for the study of superfluid turbulence is thermal counterflow in a uniform channel of rectangular cross section. Under the usual assumptions, 3 measurements of the temperature difference AT across the channel as a function of the heat current Q can be used to deduce the vortex line density L as a function of the relative velocity V between the superfluid and normal fluid components. 423 0022-2291/92/03004)423506.50/'0