This paper presents a design of moving coil loudspeaker for a 10W cooling power thermoacoustic refrigerator. An electrical model is presented which simulates the behavior of the loudspeaker. The gas spring system for matching the frequency of the commercially available loudspeaker with the frequency of the acoustic resonator tube for maximizing electro-acoustical efficiency of the loudspeaker is discussed. The optimum back volume for the gas spring system is found to be 59.7 cc, which is about 1.9% of the total resonator volume when the loudspeaker frequency and the acoustic resonator frequency is made equal at 400 Hz with a moving mass of 20 g. The effect of force factor Bl on loudspeaker performance is discussed. Analysis results shows that for better performance of a refrigerator, the loudspeaker should be chosen to have a large force factor and small values for electrical and mechanical resistances. The refrigerator system is tested with DeltaEC software and its results are in good agreement with an electrical model results.