A heat/acoustic wave conversion component includes a plurality of monolithic honeycomb segments each including a partition wall that defines a plurality of cells extending between both end faces, and the plurality of monolithic honeycomb segments each mutually converts heat exchanged between the partition wall and the working fluid in the cells and energy of acoustic waves resulting from oscillations of the working fluid. In the heat/acoustic wave conversion component including the plurality of honeycomb segments each being monolithic configured, hydraulic diameter HD of the cells is 0.4 mm or less, open frontal area of the honeycomb segments is 60% or more and 93% or less, heat conductivity of the honeycomb segments is 5 W/mK or less, and a ratio HD/L of the hydraulic diameter HD to the length L of the honeycomb segment is 0.005 or more and less than 0.02.