Abstarct: Boron Neutron Capture Therapy is radiotherapy baxsed cancer treatment which requires the availability of sufficient thermal neutron flux and a proper boron containing drug. This kind of treatment is tumor selective and creates high protection of healthy tissue. BNCT is the only treatment method for deep seated brain tumors such as Glioblastoma. The first requirement of BNCT is the appropriate neutron source. There are many sources of neutron, the powerful of them are reactors, but unfortunately fission reactors due to large size, cost, low safety, high gamma and neutron contamination in treatment room after shutting down and etc. aren’t as appropriate options of BNCT sources. An alternate approach is an accelerator baxsed neutron source. In recent years, using an electron linear accelerator (Linac) to produce photoneutron has been considered as a favorable method for BNCT application because of their compactness, easy handling, adjustable flux, no radioactive waste, less shielding requirement. In this research ILU-14, the industrial and powerful electron accelerator, has been introduced as the suitable neutron source for BNCT in our country. This accelerator can produce 10 mA current of 10 MeV electrons. Photon target, photoneutron target and the heat removal system have been designed as a neutron source. The produced neutron spectrum has been shaped using several laxyers of moderators and beam shaping. In order to determine the therapeutic properties of the neutron beam, in-air and in-phantom parameters have been evaluated and dose distribution has been determined in standard SNYDER phantom located in front of neutron beam. All of procedures in design and optimization of photon and neutron have been performed using the Monte Carlo code MCNPX2.6. ANSYS software has been also used to investigate heat transfer in photon and photoneutron target.