He could be confessing to a priest. In many literary works, a character might confess their sins to a religious figure. Montresor's act was a heinous crime, and confessing to a priest would be a traditional way to seek absolution, though there's no clear indication in the story that it's a priest.
Perhaps he's confessing to a long - lost acquaintance. Someone he knew from before who has now reappeared in his life. He might feel the need to unload this dark secret from his past, thinking that this person can either understand or judge him. It's also possible that this acquaintance has some connection to the events, maybe they knew Fortunato too.
He could be confessing to a close friend. Someone who he believes will understand his motives, or at least keep his secret. A friend who has known him for a long time might be more likely to accept his confession without immediately judging him harshly.
One possibility is that he could be telling his story to a priest. In the context of seeking absolution, Montresor might be confessing his dark deed. Priests are often the recipients of confessions, and Montresor, burdened by his conscience perhaps, could be unburdening himself to a man of God.
It could be to a close friend or confidant, someone he trusts to listen and understand.
Montresor is telling this story to an unnamed person. We don't get a clear identification of who this person is in the story. It could be someone he trusts, or perhaps he's just unburdening his conscience to a random listener.
The recipient of Montresor's tale is ambiguous. It might be someone he considers a confidant, or it could be a symbolic act of sharing his burden with an imagined audience to unburden his conscience.
Well, it could be someone close to him, like a confidant or a friend.
It could be to the reader. Often, narrators in novels or short stories are implicitly addressing the reader, sharing their tale as if we are the confidants.
Odysseus is telling his story to the Phaeacians. They are a kind and hospitable people who offer him shelter and listen to his long and arduous journey.
Odysseus shares his adventures with a group of people in the court of the Phaeacians. King Alcinous and the other members of the court are the main recipients of his tales.
It could be to a specific character within the story or to an imagined audience. It really depends on the context and the nature of the narrative.