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Considering from the second law of thermodynamics, the equation for entropy generation rate near a single-plate, representative of the stack inside thermoacoustic refrigerators was derived in this paper. It indicates that entropy generation is produced due to heat transfer in the x-y direction of finite temperature gradients and fluid friction irreversibility. Analysis of global entropy generation rate versus the position of the stack, 2x/λ and the volume porosity, ϕ were carried out. The results demonstrated that the optimal position of the stack was within 0.8 <2x/λ <0.83, and the optimal volume porosity was 0.7. [ABSTRACT FROM AUTHOR]