Development and performance of the NSTAR “Neutron Sandwich Transmuter/Activation-gamma Radiator”) are discussed, a neutron detector based on a new approach to Gd-loaded scintillators. This detector has high detection efficiency for neutrons, from thermal up to multi-MeV energies with practically zero energy threshold. The NSTAR operating principle is similar to that of Gd-loaded liquid scintillation detectors but avoids many of their disadvantages and hazards. The NSTAR scintillator has the dual function, both to thermalize fast neutrons and to generate responses to the dissipated neutron energy and the emission of associated delayed Gd neutron capture gamma-rays. Consequently, the NSTAR features a time dependent two-component response to neutrons, which consists of a prompt, energy dependent light flash followed by a delayed, energy independent signal. This characteristic response allows one to “tag” neutrons, distinguish them from gamma-rays, and to obtain neutron multiplicity information for multiple-neutron bursts. The detector modules consist of stacks of plastic scintillator slabs Saint Gobain BC-408) alternating with thin Gd-loaded 0.5 wt.%) converter films PDMS-SYLGARD 184). The stacks are viewed by fast photomultipliers Philips XP2041) on one or both ends. The detector design combines high light output collection efficiency with large active volume. The NSTAR modules have been tested with neutrons produced by radioactive sources and a pulsed-beam neutron generator. Tests reveal an effective discrimination against gamma-rays, even in a high intensity background environment, when measurements are made relative to a reference signal. The NSTAR is capable of counting neutrons at rates of R &le； 7 x 104 n/s with losses below 1% and can measure event by event two moments of the neutron multiplicity distribution. A detection efficiency of epsilon ＝ 26 ＋/- 3)% was measured for DD-neutrons at an electronic threshold of Eth ＝ 0.2 MeVee. The average neutron capture time, a parameter determining the detector speed, turned out to be &lt；tc＞ ＝ 21.7 ＋/- 0.2)micros. The experimental values are in good agreement with theoretical estimates based on simulation calculations obtained with a modified version of a neutron transport code DENISE)).