Stirling engines working with relatively low temperature are attractive for the future, especially for applications like water pumping without concentration system and low temperature heat recovery. The present work is the continuation of a series of works on the optimization of this type of machines. The main objective of this paper is to investigate the performance of low temperature differential Stirling engine (LT-SE) regenerator by adopting a theoretical model based on heat transfer and frictional pressure drop correlations. Since the speed and the Reynolds number of this type of machines are low, the correlations concerning pressure drop were validated by comparing the calculated results with experimental measurements on a LT-SE prototype. Based on this model, several calculations were conducted in order to know how LT-SE designers can attain a desired value for regenerator effectiveness. In fact, the effect of six parameters on regenerator performances was investigated. Studied parameters are: engine speed, regenerator volume, regenerator porosity, wires diameter, working fluid type and regenerator fibers arrangement. The effect of these parameters was especially checked on pressure drop, heat transfer coefficient, regenerator and engine efficiencies. Results indicated many designing recommendations for LT-SE having the same power range of our prototype: a regenerator length around Lreg= 1.41 × displacer stroke, a wire diameter around dw= 0.15mm, a porosity around β= 0.75. Results indicated also that the most performant working fluid is Helium.