Abstract.The design of a Double Inlet Pulse Tube Refrigerator is investigated by means of an analogy with an electric circuit. The results obtained with the electric scheme are compared with both those of the thermodynamic model (Part A) and experiments. The basic formulation of equivalent electronic components is discussed and a few improvements are proposed to adjust the theoretical expressions of the electrical impedances of capillaries and regenerator in order to consider additional effects such pressure drops due to geometrical singularities at different internal flow regimes. A simplified formulation for the regenerator inefficiency is deduced from considerations on its harmonic functioning. The main purpose of this analysis considers especially the design of miniature cryocoolers dedicated to electronic applications. These models are applied to a commercial miniature refrigerator. A discussion of their relevance is achieved and a few suggestions on the refrigerator design are proposed to improve the cooling production.