Thermoacoustic spontaneous oscillations are now in topics of conversation. Studies on thermoacoustic phenomena, starting with the investigation of the Taconis oscillation, have led to the thermoacoustic theory, which contributed to understanding of the Stirling engine, regenerative refrigerators and the dream pipe. A variety of the thermoacoustic oscillations are classified into open tube type, closed tube type and looped tube type. Geometries of the tube restrict the oscillation frequency. A regenerator (or a stack) in these tubes is a key component. Although the regenerator in the open tube and closed tube is a source of work flow, the regenerator in the looped tube sometimes becomes an amplifier of work flow. Thermodynamic discussion on heat engine indicates that the increment of entropy flow, ΔS, has a decreasing tendency, and thermodynamic discussion on thermoacoustic spontaneous oscillation indicates that nature selects a branch of smallest ΔS. A law of minimizing increment of entropy flow is proposed.