Internal Combustion Stirling Engine is a kind of internal combustion engine with a heat regenerator and combustion room inside the cylinder head, so that it can be said “Regenerative internal combustion engine”. The engine under test here, is a one cylinder two cycles internal combustion engine with two pistons in tandem, the one is the displacer, the other the power piston. They are controlled by a rhombic mechanism to regulate their phase relation, similar to the conventional Stirling engine, and fuel is injected at the top space. Here in this paper, the temperature efficiency, flow resistance of materials and their endurability against corrosion and erosion of heat regenerator elements are studied and described. For the materials of heat regenerator (RG), stainless wire mesh, compressed foam metals, silicone carbide, stuffed wire mesh, and there combined materials, etc., are picked up and tested, and their temperature efficiencies are measured by another two cycle experimental