A heat/acoustic wave conversion component includes a partition wall that defines a plurality of cells, inside of the cells being filled with fluid that oscillates to transmit acoustic waves, the heat/acoustic wave conversion component mutually converting heat exchanged between the partition wall and the fluid and energy of acoustic waves resulting from oscillations of the fluid. The plurality of cells have an average of hydraulic diameters HDs that is 0.4 mm or less in a plane perpendicular to the cell extending direction, the heat/acoustic wave conversion component has an open frontal area at each end face of 60% or more and 93% or less, and distribution of hydraulic diameters HDs of the plurality of cells has relative standard deviation that is 2% or more and 30% or less.