We developed a thermal neutron source for performance tests of boron agents for Boron Neutron Capture Therapy (BNCT) at Neutron exposure Accelerator System for Biological Effect Experiments (NASBEE) in National Institute of Radiological Sciences, Japan. The thermal neutron flux at the experimental position was measured to be 2.18 × 10 8 n/cm 2 /s, the cadmium ratio was 9.21, and gamma ray dose rate was 2.11 Gy/h. The neutron dose rate was estimated to be 2.96 Gy/h. These values indicate that the neutron source can be applicable for tests of boron agents although application range is limited. An example of irradiation experiment is described.