To improve the refrigerating capacity by providing ruggedness on an inner surface of a pulse tube to effectively transfer the heat from the pulse of lie gas to the pulse tube.

He gas is pressurized by a compressor, and cooled by a cooler. The pulse of He gas is generated by alternately opening/closing a valve, and the pulse of He gas is received by a cold accumulator, and emitted from a low temperature end part. The pulse tube 2 generates the cold heat at the low temperature end part by emitting the pulse of He gas from the low temperature end part. In addition, ruggedness 22 is provided over the whole inner circumferential surface on the inner surface of the pulse tube 2. When the pulse of He gas is emitted from the low temperature end part of the pulse tube 2, the contact area of the pulse of He gas with the inner surface of the pulse tube 2 and the frequency of collision are increased by ruggedness 22 on the inner surface of the pulse tube 2. Thus, the heat is effectively transferred from the pulse of He gas to the pulse tube 2. This has the same effect as the increased area on the inner side of the pulse tube 2. Thus, the refrigerating capacity of a refrigerating machine is improved.