The degradation of regenerator effectiveness below 10K is due to the imbalance of the heat capacity of the regenerator material and helium gas as a working fluid. One of the attractive methods to increase this efficiency could be realized by a gap regenerator system regarding helium gas property. This paper describes an experiment using pressurized helium gas as a regenerator material. A two stage G-M cycle refrigerator has been used for precooling the gap regenerator system. With this method, minimum temperature below 5K has been obtained when the precooling temperature maintained at 10K