A neutron capture therapy system and a target for a particle beam generating device, which may improve the heat dissipation performance of the target, reduce blistering and extend the service life of the target. The neutron capture therapy system includes a neutron generating device and a beam shaping assembly. The neutron generating device includes an accelerator and a target, and a charged particle beam generated by acceleration of the accelerator interacts with the target to generate a neutron beam. The target includes an acting layer, a backing layer and a heat dissipating layer, the acting layer interacts with the charged particle beam to generate the neutron beam, the base layer supports the action layer, and the heat dissipating layer includes a tubular member composed of tubes arranged side by side.