The regenerator is the regenerative heat exchanger which greatly influences the performance of the Stirling cycle machines. A stacked wire screen of which a balance of flow loss and heat transfer characteristics is good, is often utilized for this regenerator matrix. The stacking method of the wire gauze is a method for perpendicularly stacking for the flow of the working gas. Therefore, the basic characteristic of stacked wire gauze reported until now, was only perpendicular stacked wire gauze. However, the method stacking parallel to the working gas is also considered. In this study, in order to grasp the basic characteristics of parallel stacked wire gauze, the effect of the stacking method on basic characteristic is examined experimentally. The effect on the pressure loss examines experimentally in the previous report. So, the superiority of the parallel stack wire gauze has been confirmed. In this paper, the effect of the stacking method on heat transfer characteristic is examined experimentally. The flow loss and heat transfer characteristics of the two stacked wire gauze are compared.