A multilayer spin splitter (MSS) generates the phase difference between the two neutron spin states, one of which is parallel to the direction of the magnetic field and the other is anti-parallel to it. Since the phase difference is equivalent to the Larmor precession angle, MSS enables us to construct a new type of the neutron spin echo (NSE) spectrometer. The new NSE spectrometer has properties (1) the size of the spectrometer is small compared with a conventional NSE spectrometer, since the phase shift originates from the neutron flight path difference through the gap layer of the MSS, (2) the neutron spin echo time is proportional to the neutron wavelength. The feasibility of the new NSE spectrometer to the pulsed neutron source and the renewal cold neutron beam line, C3-1-2 at the JRR-3M reactor in the Japan Atomic Energy Research Institute (JAERI) are reported. (C) 2002 Elsevier Science B.V. All rights reserved.