The absorption cross sections of low energy neutrons obey 1/v law for most materials. Therefore, the detection efficiency of a particular detector increase with decreasing neutron energy. Consequently, most of neutron measuring instruments consist of the detector of thermal neutrons which is located inside of the polyethylene moderator. Development of such instruments requires testing and response calibrations in the field of thermal neutrons. Availability of thermal neutron beams on nuclear reactors is limited and access to them is rather complicated, so it is more convenient to moderate neutrons from the radionuclide neutron sources. Since radionuclide neutron sources are producing fast neutrons it is necessary to use an appropriate moderator material like heavy water or graphite to thermalize neutrons from the source and to avoid thermal neutron capture in the same time.