The applications of multi air-conditioners into multiplex and high-rise buildings have been increased by replacing central air-conditioning systems. The pipe length and altitude difference between the indoor and outdoor units can be increased based on installation conditions, which may increase the possibility of flash gas generation at the expansion device inlet. The flash gas generation causes rapid reduction of refrigerant flow rate passing through the expansion device, yielding lower system efficiency. Accumulator heat exchangers have been widely used in multi air-conditioners in order to minimize flash gas generation and obtain system reliability. However, the studies on the heat transfer characteristics and pressure drops of accumulator heat exchangers are very limited in open literature. In this study, the heat transfer rates and pressure drops of accumulator heat exchangers were measured with refrigerant flow rate and operating conditions by using R-22. The heat transfer rate increased with the increase of refrigerant flow rate, while subcooling decreased. The heat transfer rate enhanced with the reduction of inlet superheat and subcooling due to the increased temperature difference between the accumulator and inner heat exchanger.