In this study, performance and characteristics of four types of new matrixes for Stirling engine regenerator, called 'Mesh sheet", were examined by a numerical analysis. Also, performance differences by Mesh sheet stacking method were analyzed. As the results, it was clear that a Mesh sheet, M3, has the largest performance among the Mesh sheets. And, it was considered that the performance improvement is possible by changing the stacking method in a case of a double-acting type Stirling engine what is under developing.