A reactor-neutron-induced prompt γ-ray analyzing system was constructed at JRR-3M. The system can be set at cold and thermal neutron beam guides with a neutron flux at the sample position of 1.1 × 10 8 and 2.4 × 10 7 n cm −2 s −1, respectively. The system was designed to achieve the lowest γ-ray background. This is done by using lithium fluoride tiles as neutron shielding, by placing the samples in a He atmosphere, and by using a Ge-BGO detector system for Compton suppression. The γ-ray spectrometer is equipped to acquire three modes of spectra simultaneously: single mode, Compton suppression mode, and pair mode in an energy range of up to 12 MeV. Due to the cold neutron guide beam and the low background system, sensitivities and detection limits better than those in other PGA systems have been achieved. For typical elements such as H, B, Cd, and Gd, analytical sensitivities with the cold neutrons are 10 to 18 times higher, and detection limits are lowered by factor of 6 to 8, compared to the case with thermal neutrons under the same geometrical condition. Detection limits down to a range of 2 to 7 ng were recorded for B, Cd, Sm, and Gd by the cold neutrons. Hydrogen, one of the most important elements in material studies, could be detected down to 1.0 and 2.8 μg by cold and thermal neutrons, respectively.