In this research, the rotary regenerator is analyzed by solving government differential equations of heat transfer in the regenerator analytically and comparing the results with the designed data in order to study the performance of the rotary regenerator. In solving these equations, several assumptions have been considered; the most important are the constant temperature for both fluids at the inlet and the unchangeability of mass flow for each with the negligible of longitudinal heat transfer in flow direction. The results have shown good approach to the designed data. The percentage of error of the temperature of air combustion is (3%) and for flue gas temperature (4%). So, it can be said that this model can be used for studying the effective parameters on the work of the regenerator in order to reach the best performance of the regenerator.