Neutron reflectometry is extremely useful for characterizing thin films and layered structures, polymers, oxide coatings on metals and biological membranes. The neutron has been a major probe for investigating magnetic materials. Development of magnetic multilayers is important for diverse applications in sensors, memory devices, etc. The special nature of the interaction of the neutron with matter makes it an important tool to locate low z elements in the presence of high z elements, which is useful in biology and polymer science.