Fluid flow and heat transfer have been numerically investigated for an oscillating flow in a tube with a regenerator. The regenerator is placed between hot and cold spaces which are heated and cooled at uniform temperature. An oscillating flow is generated by the piston motion at both ends of a tube. The time dependent, two-dimensional Navier-Stokes equations and energy equation are solved by using the finite-volume and moving grid method. The regenerator is adopted as Brinkmann-Forchheimer extended Darcy model. Numerical results are obtained for the flow and temperature fields, and described the effects of the oscillating frequency and amplitude ratio by the piston motion as well as the aspect ratio. The numerical results obtained indicate that the heat transfer between the tube wall and oscillating flow is increased as the oscillating frequency, amplitude ratio and the aspect ratio are increased.