The present work involves the development of helium based pulsating heat pipe (PHP), which containing 48 parallel tubing parts. The PHP is considered as one of the best alternatives for conducting metals and it is used for long distance heat transfer process. Their heat transfer capability and efficient thermal conductivity are the prominent properties which considered for applications. The region of the condenser was thermally sealed to the giffored mcmohanon cryo-cooler using a cooling cap of 1.49 W at 4.2 K while 1.1 W of heat are allowed to the evaporator section at a filling rate of 70%, through comparing the 48-turn PHP and 8-turn PHP, a most intense efficient thermal conductivity of 12329 W/ mK was achieved in the 48 turn PHP. The influence of no turns of warm movement execution was observed with the same operating parameters and topographical parameters. Observations revealed that the temperature variations of PHP 48-turn was significantly less than that of PHP 8-turn. It exhibited efficient thermal conductivity, high capacity heat transfer and a good dry-out temperature response. Thus PHP 48-turn of series and parallel configurations are defined as excellent system de-signs and are accessible to the PHP cryogenics framework architecture.