It is known that the frequency transfer function of pneumatic transmission line on pressure signal is expressed approximately by e-Lejω/(Tejω+1). So that if a transmission line is connected with a proportional derivative element, the characteristics of the time lag is compensated, but that of the dead time is not. The authors paid their attentions to this simple principle and designed a new dead time element which acts pneumatically. This element is constructed by a transmission pipe and a phase compensator only. As a result of the experiments, the value of the dead time longer than one second was obtained by the transmission pipe of variable length and diameter of this element, although the frequency characteristics of this element are different from the ideal one of the dead time in higher frequency region.