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, 6 kinds of steel wires, 4 kinds of combined steel wires, 8 kinds of combined steel wires with screen meshes were used. The results are summarized as follows; Among 6 kinds of steel wires $({phi}0.7;mm,;{phi}0.9;mm,;{phi}1.2;mm,;{phi};1.6;mm,;{phi}2.0;mm,;{phi}2.7;mm),$ the two steel wires $({phi}0.7;mm,;{phi}0.9;mm)$ showed the highest in effectiveness. Among 4 kinds of combined steel wires $({phi}l.6-{phi}l.2;mm,;{phi}1.2-{phi}l.6;mm,;{phi}0.9-{phi}l.2;mm,;{phi}l.2-{phi}0.9;mm),;the;{phi}1.2-{phi}0.9;mm$ showed the highest in effectiveness. Among 8 kinds of combined steel wires with screen meshes $(150-{phi}0.9;mm,;150-{phi}l.2;mm,;{phi}0.9;mm-150,;{phi}1.2;mm-150,;150-{phi}0.9;mm-150,;150-{phi}1.2;mm-150,;150-{phi}l.6;mm-150,;150-{phi}2.0;mm-150),;the;{phi}l.2;mm-150$ showed the highest in effectiveness.