Abstract: The subject of this invention is a method of heat transfer in the embedded structure of a heat regenerator and the design thereof. It regards the related heat regenerators, which operate on the principle of the described method and enable a reduction of the pressure drop due to the fluid flow through the heat regenerator and consequently an increase of the power density. The concept of the operation of the heat regenerator by this invention, in which for the oscillation of the flow of the primary (first) fluid (P), electromechanical elements are applied. In the housing (1) between the elements (2) for the oscillation of the primary (first) fluid (P), there are positioned a primary hot heat exchanger (PT) and a primary cold heat exchanger (PH). In the direction of the arrow (A) the unidirectional flow of the secondary (second) fluid (S) flows from the heat sink into the primary cold heat exchanger (PH).