This article describes the design and implementation of a photon counting system, which is made using low cost electronic devices. The system is connected to a spectrometer in order to study events related to low levels of luminance intensity. It uses a photo-multiplier tube (PMT) for photon detection. The counting photon system is conformed by 5 stages, which are: the detector, a pre-amplifier, a pulse comparator, a pulses counter and a communications interface in a PC. Data acquisition is done through the serial port. The system allows the detection of radiation coming from signals whose counting rates are several thousands pulses per second. As an application of the system, the Raman Stokes spectrum of the polystyrene as well as the fluorescence band of an organic pigment on a poly-vinyl matrix is showed.