The invention discloses a design method for an inertia pipe type pulse pipe cold finger optimally matched with a linear compressor. The method comprises the eight steps that firstly, the inertia pipe type pulse pipe refrigerator cold finger is equivalent into an alternating current circuit; secondly, the pulse pipe cold finger impedance under optimal matching is calculated according to compressor parameters; thirdly, the volume flow rate of a compressor outlet is calculated; fourthly, the reasonable refrigerating temperature, the reasonable refrigerating capacity and the reasonable refrigerating efficiency target are set; fifthly, all components of the pulse pipe cold finger are endowed with initial values; sixthly, the impedance value of a connecting pipe inlet is calculated; seventhly, the refrigerating capacity and the refrigerating efficiency are calculated; and eighthly, whether the calculated impedance value, the calculated refrigerating capacity and the calculated refrigerating efficiency are equal to the theoretical optimal values or not is judged through comparison, if yes, the design is finished, and if not, the fifth step is repeated to adjust the initial parameters, and the sixth step, the seventh step and the eighth step are repeated. According to the design method, very positive significance is achieved for practical development of an efficient inertia pipe type pulse pipe refrigerator.