Low-grade energy is widespread. However, it cannot be utilized with high thermal efficiency directly. Following the principle of thermal energy cascade utilization, a thermoacoustic engine (TE) with a new regenerator that can be driven by multiple heat sources at different temperature levels is proposed. Taking a regenerator that utilizes heat sources at two temperatures as an example, theoretical research has been conducted on a traveling-wave TE with the new regenerator to predict its performance. Experimental verification is also done to demonstrate the benefits of the new regenerator. Results indicate that a TE with the new regenerator utilizing additional heat at a lower temperature experiences an increase in pressure ratio, acoustic power, efficiency, and exergy efficiency with proper heat input at an appropriate temperature at the mid-heater. A regenerator that uses multi-temperature heat sources can provide a means of recovering lower grade heat. (C) 2009 Elsevier Ltd. All rights reserved.