Enthalpy transport in a pulse tube was investigated by two-dimensional analysis of mass. momentum an energy equations of the gas as well as energy conservation of the tube wall. The mean temperature of the gas and the tube wall was obtained directly by assuming that the outer surface of a pules tibe wall is adiabatic. Axial profile of mean temperature is small. but it deviates significantly from linear profile when the dimensionless frequency is large. Effect of operating frequency. tube wall thickness, velocity ratio and velocity phase angle between both ends of a pulse tube on net enthalpy flow were shown.