A simple method for the determination of uranium and thorium by delayed neutron counting is described. One portion of the sample is irradiated in a reactor and the delayed neutrons are counted. Another portion of the sample is mixed with B4 C powder absorbing the thermal neutrons, and irradiated in the same position. From those data, both uranium and thorium can be calculated when a quantitative calibration has been made beforehand. The detection limits for the pure elements are 0.07 ppm for uranium and 2 ppm for thorium with the minimum analyzing time being 2 min. The accuracy of the method is investigated by comparing results obtained by the method described here with results obtained by epithermal activation analysis.