Cryocoolers are closed cycle devices which produce cooling below 120 K. Usually, one or two linear motors are used to drive one pulse tube cryocooler. Cryocoolers are used for various applications like, cooling of infra red detectors, cryo surgical knife, cryogen recondenser etc. In this thesis the design development and testing of Twin Pulse Tube Cryocooler (TPTC) are discussed. TPTC consists of two pulse tubes driven by dual piston head linear compressor. This dual piston linear compressor is operated using single linear motor. Using this configuration, cooling power is doubled with reduced cost of compressor. The design, fabrication and testing of Linear Moving Magnet Synchronous Motor (LMMSM) based dual piston head linear compressor are carried out indigenously. Finite Element Method (FEM) analysis is used for estimating eddy current loss and flux distribution pattern in various mover configurations of the linear motor. The developed fabrication and assembly procedure of linear motor are discussed in detail. The mover of linear motor is supported by using a pair of cross armed C – type flexures. These flexures are designed using FEM and are fabricated indigenously. The flexure pairs are tested for 108 cycles with ± 3 mm stroke length of linear motor before assembling compressor. Linear motor is usually required to be operated at different frequencies. Thus, a variable frequency and variable voltage Pulse Width Modulated (PWM) based power supply is designed using analog circuits like Op-Amps. This cost effective power supply is capable of delivering 27 A at 100 V with frequency range of 25 Hz to 80 Hz continuously. Sage software was used to carry out 1-D simulation and obtain dimensions of various Pulse Tube Cryocooler (PTC) components. Various pulse tube configurations like Joint Twin PTC, Twin PTC with buffer volume and single PTC with buffer volume were carried out. A Computational Fluid Dynamics (CFD) Fluent 2-D analysis was carried out for single PTC with buffer volume. The fabrication and assembly procedure of PTC is discussed in detail. A novel method of heat exchanger fabrication was developed and analyzed using FEM and its performance is tested experimentally. The twin PTC is operated at 34 bar and 48 Hz. A light weight High Temperature Superconductor (HTS) based level sensor is developed to monitor the cryogen level. The developed sensor was calibrated against discrete diode array and pre-calibrated continuous capacitance type level sensor. The calibrations were carried out in indigenously designed and fabricated 4-wall cryostat using Liquid Nitrogen (LN2) and LOX as cryogen. LabVIEW software based data acquisition was designed for testing, recording and monitoring the performance of twin PTC and level sensors during experiments.