The output of Stirling engine is influenced by the regenerator effectiveness. The regenerator effectiveness is influenced by heat transfer and flow friction loss of the regenerator matrix. In this paper, in order to provide a basic data for the design of regenerator matrix, characteristics of heat transfer and flow friction loss were investigated by a packed method of matrix in the oscillating flow as the same condition of operation in a Stirling engine. As matrices, several kinds of combined wire screen meshes were used. The results are summarized as follows; The packed meshes with high mesh no. in the side of heater part of regenerator showed effective than the packed meshes with low mesh no. in the side of cooler part of regenerator. The temperature difference and pressure drop of the regenerator were not made by the specific surface area of wire screen meshes but by the minimum free-flow area to the total frontal area. Among the No. 150 single screen meshes, 200-60 combined meshes, the 200-150-100 combined meshes showed the highest in effectiveness.