Characterization of modern materials requires analytical probes with superior detection limits and spatial resolution on a submicron scale. In this project we develop a neutron focusing device which can significantly enhance analytical techniques used for the nondestructive investigation of surfaces, interfaces and volumes on such a scale. Existing analytical techniques which will benefit from this development are neutron depth profiling, prompt gamma activation analysis and neutron tomography. The research will subsequently lead to the practical application of neutron microscopy and three dimensional conformational. Since low energy neutrons have optical properties analogous to light, we will adapt capillary optics which have already shown potential for focusing X- rays. We will calculate the transmission efficiency of neutrons through such capillaries, measure the probability of transmission of cold neutrons, and demonstrate the feasibility of foucusing neutrons using such a device. Analysis of these results will enable the design of a prototype lens suitable for spatially distributed neutron sources provided by cold neutrons available from a research reactor. The device will then be made available commercially for implementing in analytical instruments.