The output of the 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 basic data for the design of regenerator matrix, characteristics of 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, two different wire screens were used. The results are summarized as follows; 1. With the wire screen of No. 50 as regenerator matrices, pressure drop of working fluid of the oscillating flow is shown as 3 times higher than that of one directional flow, not too much influenced by the number of packed meshes. 2. With the wire screen of No. 100 as regenerator matrices, pressure drop of working fluid of the oscillating flow is shown as 2.5 times on the average higher than that of one directional flow, not too much influenced by the number of packed meshes. 3. Under one directional flow which used regenerator matrices with both 200, 240, and 280 wire screens of No. 50 and 320, 370, and 420 wire screens of No. 100, the relationship between the friction factor and Reynold No. is shown as the following formula. $$f=frac{0.00326639}{Reiota}-1.29106{ imes}10^{-4}$$ 4. Under oscillating flow which used regenerator matrices with both 200, 240, and 280 wire screens of No. 50 and 320, 370, and 420 wire screens of No. 100, the relationship between the friction factor and Reynold No. is shown as the following formula. $$f_r=frac{0.000918567}{Reiota}+1.86101{ imes}10^{-5}$$ 5. The pressure drop is shown as high in proportion as the number of meshes has been higher, and the number of packed wire screens as matrices increases.