A wide application in a refrigeration machine and cryogenic plant is found by counter current heat exchangers in which in direct and reverse streams at the same matter moves with an identical expense. Such heat-exchange vehicles can be named the opposite heat exchangers. The regenerators of gas cryogenic machines behave to them. A calculation and optimization of the opposite heat exchangers can be substantially simplified, if to take into account their features. The alternative chart of heat exchange is offered in the opposite heat exchanger. Accepted, that the process of transmission of heat in him is equivalent to the process of transmission of several of heat on the warm and cold ends of heat exchanger. For illustration of possibilities of the created methodology regenerator optimization of pulsation cooler is conducted. Optimal length of regenerator attachment , corresponding to a minimum thermodynamics losses in him, is found.