  The yield of neutrons produced by cosmic ray muons at a shallow depth of 32
meters of water equivalent has been measured. The Palo Verde neutrino detector,
containing 11.3 tons of Gd loaded liquid scintillator and 3.5 tons of acrylic
served as a target. The rate of one and two neutron captures was determined.
Modeling the neutron capture efficiency allowed us to deduce the total yield of
neutrons $ Y_{tot} = (3.60 \pm 0.09 \pm 0.31) \times 10^{-5}$ neutrons per muon
and g/cm$^2$. This yield is consistent with previous measurements at similar
depths.
