We present design, implementation, and characterization of a single photon detector based on 32-channel PMT sensor [model H7260-20, Hamamatsu]. The developed high speed electronics enables the photon counting with linear dynamic range (LDR) up to 108count/s per detector's channel. The experimental characterization and Monte-Carlo simulations showed that in the single photon counting mode the LDR of the PMT sensor is limited by (i) “photon” pulse width (current pulse) of 900ps and (ii) substantial decrease of amplitudes of current pulses for count rates exceeding 108 count/s. The multi-channel architecture of the detector and the developed firm/software allow further expansion of the dynamic range of the device by 32-fold by using appropriate beam shaping. The developed single photon counting detector was tested for the detection of fluorescence labeled microbeads in capillary flow.