The analysis of elemental distribution in key parts of samples is of importance in the fields of material science. A non-invasive method utilizing neutrons has been presented. The elemental distribution of materials can be obtained by measuring the gamma spectra with collimated neutron beams using in-beam neutron activation analysis. In order to verify the feasibility of neutron imaging and activation analysis in elemental distribution studies, the experimental model was calculated and verified by Monte Carlo simulations. Using the CARR reactor neutron imaging and activation analysis system, the elemental distribution experiment of the flat sample was carried out. The neutron radiography results of the flat sample and the gamma spectrum of each measurement area were analyzed. The distribution of In, Gd, Eu, Au, and B were in good agreement with the sample. Neutron radiography and in-beam activation analysis were effective tools for conducting elemental distribution studies.