In this research, a prompt gamma neutron activation analysis (PGNAA) system is designed and constructed based on the use of a low power research reactor. For this purpose, despite the fact that this reactor did not include beam tubes, a thermal neutron beam line is installed inside the reactor tank. The extraction of the beam line from inside the tank made it possible to provide the neutron flux from the order of 10⁶ n.cm^-2.s^-1. Also, because the beam line is installed in a tangential position to the reactor core, its gamma level has been minimized. Also, a suitable radiation shield is considered for the detector to minimize the background radiation and prevent radiation damage to the detector. Calculations and measurements are done in order to characterize this system, as well as spectrometry of several samples. The results of evaluations and experiments show that this system is suitable for performing PGNAA.