This paper proposes a new oscillating flow model of the pressure drop through the regenerator under pulsating pressure. In this oscillating flow model. pressure drop is expressed by the amplitude and the phase angle with respect to the inlet mass flow rate. In order to generalize the oscillating flow model. non-dimensional parameters, which are Reynolds number, Valensi number, gas domain length ratio, oscillating flow friction factor and phase angle of pressure drop, are derived from the capillary tube model of the regenerator. Correlations for the oscillating flow friction factor and the phase angle are obtained from the experiments for the twill-square screen regenerators under various operating frequencies and inlet mass flow rates. The oscillating friction factor is a function of the Reynolds number alone and the phase angle of pressure drop is a function of the Valensi number and the gas domain length ratio. Experiment is also performed to examine the effect of the weave style of screen. Experimental data demonstrate the superiority of the oscillating flow model over the previous steady flow model.