Abstract: A high pressure valve and low pressure valve are positioned at a hot end of the pulse tube and two direction valves are positioned respectively between the high pressure reservoir, the low pressure reservoir and the pulse tube. In the pulse tube refrigerator wherein the cold is produced by time-phase displacement with orifice, an irreversible loss is caused when the gas passes through the orifice. However, the refrigeration in this invention comprising high and low pressure reservoirs, and open and close valves, all the energy can be converted without loss in adiabatic expansion of the gas in the pulse tube, theoretical efficiency is 100%.