A brief review of pulse tube thermodynamics is given. The underlying p
henomena are described starting with a very simplified model. The conc
ept of phasor analysis is used to show the fundamental behaviour. The
concept of enthalpy flow is expanded to include entropy and Gibbs free
energy flows and to apply these for the first time to regenerative re
frigerators. A simplified model based on enthalpy, entropy and Gibbs f
ree energy flows is presented to illustrate the effects of temperature
gradients, thermal conduction and viscosity. As models become more so
phisticated, more features are included. Furthermore, it is shown that
, contrary to common usage, the concepts of work, flow and heat flow a
re not useful when applied to regenerative refrigerators. Rather, the
Gibbs free energy flow fulfils the role usually assigned to work and h
eat flows. Recent advances in thermoacoustic and 2-D flow models are a
lso reviewed.