A Miniature inertance pulse tube refrigerator was designed and tested with a 10 W compressor. Erperiments were carried out for different pulse tube length and inertance tube length. An adiabatic model which considered the pressure drop in the regenerator was used to analyze the performance of the pulse tube refrigerator. Among various design parameters which should be optimized, the pulse tube length and the inertance tube length were optimized. PdV work and several different loss mechanism were included in the analysis to simulate more accurately the physical phenomena in the pulse tube refrigerator. Nevertheless, the simulation program could not completely predict the porformance of the refrigerator. The possible reason for the difference of the optimal point between the simulation and the experiment was explained.