A new gradient electric field type ion reflector for a time-of-flight mass spectrometer has been developed in order to improve mass spectral resolution by time focusing. A retarding field in the reflector has two terms; One term proportional to penetrating depth of ions into the reflector and a constant term. In the TOF mass spectrometer consisting of a free ion drift region and the ion reflector, the motion of the same m/z ions is quasi-single oscillation of the same period. Therefore the flight times of the same m/z ions are focused to a constant, even if the initial kinetic energy of the emitted ions are distributed. In this paper, the theory of time focusing effect, the results of the computer simulation and the experimental results with laser desorption are reported.