This research investigated the mechanical and thermal neutron attenuation properties of concrete reinforced with low-dose gamma irradiated polyethylene terephthalate (PETE) fibers. Low dose (20-60 kGy) gamma irradiated PETE fibers of 1.3 and 25 denier size were uniformly mixed with concrete at 0.1%, 0.2%, and 0.3% volume fraction. The results showed that the fiber reinforced concrete (FRC) having 25 denier fibers provided higher compressive strength, flexural strength, and toughness than FRC with 1.3 denier fibers. Moreover, addition of PETE fibers in the concrete enhanced thermal neutron attenuation; however, both fibers exhibited no significant difference in thermal neutron attenuation ability. In addition, this study investigated the effects of adding sodium borate, a boron-containing compound, in concrete mixed with PETE at various proportions. It was found that when sodium borate powder was added, the compressive strength of the concrete decreased, whereas the thermal neutron attenuation ability significantly increased with respect to sodium borate content.