Abstract: The regenerative heater comprises the brickwork of the walls and checker of refractory materials with different coefficients of linear expansion enclosed within a jacket also included are superimposed horizontal sections corresponding to the distribution of the internal operating temperatures. Each of the horizontal sections consists of a homogeneous refractory material. Arranged between the horizontal sections are transition sections, each consisting of the refractory materials of the contiguous sections, the materials being uniformly distributed in each course and superimposed so that the content of the material in one of the contiguous section gradually diminishes from course to course toward the other section.