PROBLEM TO BE SOLVED: To provide a pulse tube refrigerating machine realizing increase of refrigeration output without being affected by an installation attitude or a tube length limit of a pulse tube by adopting a composition wherein natural convection is prevented even when a pulse tube diameter d is increased in an installation attitude by upside down installation, and maximizing the pulse tube diameter d. SOLUTION: In the pulse tube refrigerating machine, a compressor, a cold accumulator, a low temperature end, the pulse tube, and a phase control part are connected such that at least the cold accumulator, the low temperature end, and the pulse tube are linearly connected to form a linear passage, and cold is generated in the low temperature end by heat exchange with working gas flowing in the linear passage. In the pulse tube 10, in-tube passages are dividedly formed by a partition part such as an inner tube 11 extending in a passage direction, and gas flows through a plurality of the in-tube passages. COPYRIGHT: (C)2006,JPO&NCIPI