The invention discloses a pi-shaped acoustic matching module for compressor and refrigerator cooling head coupling and a refrigerator. A compressor and a refrigerator cooling head are connected through primary ways; the pi-shaped acoustic matching module comprises three acoustic resistors, wherein one acoustic resistor is serially connected to the primary ways, and the primary ways positioned on two sides of the acoustic resistor are provided with parallel branches; the two branches are provided with the other two acoustic resistors; and the pi-shaped acoustic matching module is used for adjusting the acoustic resistor in an inlet of the refrigerator cooling head to the acoustic resistor in an outlet of the compressor. Through introduction of a no-power-consumption pi-shaped acoustic matching network consisting of pure acoustic resistors, the purpose of the compressor and the refrigerator cooling head in a low-temperature refrigerator synchronously achieving high efficiency can be achieved; and when high reliability of the refrigerator is guaranteed, the overall refrigeration efficiency can be greatly improved.