Abstract: Electroacoustic converter for transformation between thermal and electrical energy, comprising working chamber filled with working medium, piezoelectric transducer, acoustic filter and source of gaseous substance to be supplied into working chamber under pressure.Combustion of gaseous substance causes its pulsation accompanied by emitting acoustic waves, which being transmitted via working medium to said transducer are converted into electrical signals. The signals can be released from the electrical terminals of transducer.The same device can function in opposite direction in the sense that it converts the supplied to transducer electrical energy into acoustical waves which being emitted by the transducer are transferred through the working medium to the gaseous stream.This process is accompanied by adiabatic heating and cooling of the stream and thus transferring of electrical energy into heat energy takes place while converter operates as a heat machine.