Both direct addition of neutron-absorbing atoms into Microchannel Plate (MCP) glass and elimination of content contained natural radioactive isotope can make MCP sensitive to neutrons without changing the remainder of the fabrication process,while such a neutron-sensitive detector has very low background rate. The 50 mm format and 10 μm pore size MCP which fabricated by a MCP glass doped with 3 mol% Gd2O3 and eliminate K2O and Rb2O contnent demonstrated its capability to image thermal neutrons with 33% detection efficiency and low dark count rate of 0.11 events cm-2·s-1. Through calculation and analysis of the capture probability of neutron within a MCP matrix and the effective signal which arised from 155,157Gd(n, γ)156,158Gd reaction production,our study indicated that the maximum detection efficiency of 50% can be achieved for this MCP doped with 3 mol% Gd2O3 and optimized geometry. In addition,a 106 mm-diameter and 10 μm pore size neutron sensitive MCP doped with 3 mol% Gd2O3 and optimized geometry were fabricated based on above-mentioned method.