The present study has been conducted to observe the heat transfer under pulsating pressure and oscillating flow. The experimental apparatus was fabricated to measure the gas temperature, the wall temperature. the pressure and the instantaneous heat flux inside the pulse tube. The measured gas temperature and heat flux must be calibarated to compensate their finite time constant in the oscillating flow conditious. The experiment was performed from 1 Hz to 5 Hz. The phase difference between the instantaneous heat flux and the gas-wall temperature difference was clearly observed. The experimental heat fluxes were compared to the theroretical correlations such as Complex Nusselt Number Model(CNNM) and Variable Coefficient Model(CVM). The heat flux predisted by CNNM was always greater than that of VCM. The experiment confirmed the valisity of the VCM for the instantaneous heat flux under the pulsating pressure and oscillating flow in the warm end of the pulse tube.