To optimize the inner diameter of a pulse pipe, the inner diameter of an inertance pipe, the length of the inertance pipe and a buffer capacity in a Stirling pulse pipe refrigerating machine.

The inner diameter (d) of the inertance pipe (1) is optimized on the basis of the inner diameter D of the pulse pipe (3) by determining the relationship between the inner diameter D of the pulse pipe (3) and the inner diameter (d) of the inertance pipe (1) and using the inner diameter D of the pulse pipe (3). In addition to the above relationship, the relationship between the length L of the inertance pipe (1) and the operation frequency (f) of a compressor (C) is derived so as to further optimize the pulse pipe (3) and the inertance pipe (1). By specifying the capacity V of the buffer (2) with respect to the inner diameter D of the pulse pipe (3), the inertance pipe (1) and the buffer (2) optimized to the pulse pipe refrigerating machine is obtained.