All kinds of cross sections and energy - angular distribution of outgoing neutrons of the reaction n + 10b with incidence energy less than or equal to 20mev are calculated . the comparisons of total outgoing neutron with the measured experimental data indicate that the model calculations are successful 利用这一新理论,对中子能量小于20mev的n + 10b反应的所有反应截面,出射中子的双微分截面进行了计算,并进行了物理分析。