Over the last two decades neutron micro-beam has increasingly been developing in view of various applications in molecular activation analysis, micro-radiography in space and aviation and in radiation induced bystander effects in bio-cells. In this paper the structure and simulation of a neutron micro-beam is presented. The collimator for micro-beam is made of a polyethylene cylinder with a small hole along the centerline of the cylinder. The hole is filled with very thin needles in triangular or rectangular arrangement. The neutron source was reactor neutrons or a spontaneous Cf-252 neutron source falling on the top side of the collimator. The outgoing thermal and epithermal neutron fluxes were calculated.