A neutron capture therapy system and a target material for a particle beam generation apparatus, the heat dissipation performance of a target material might be improved. A neutron capture therapy system includes a neutron generation apparatus and a beam shaping body, the neutron generation apparatus includes an accelerator and a target material, and a charged particle beam generated by means of acceleration of the accelerator acts with the target material to generate a neutron beam. The target material includes an active layer, an anti-foaming layer, a heat dissipation layer and a heat conduction layer, the active layer acts with a charged particle beam to generate a neutron beam; the anti-foaming layer suppresses foaming caused by the charged particle beam; the heat dissipation layer directly and rapidly conducts to the heat conduction layer, heat deposited on the active layer, and discharges by means of a cooling medium.