A Spallation Neutron Source is a type of particle accelerator that is used to produce beams of neutrons (tiny particles) used in scientific research. Neutrons are produced by shooting high-energy particles called protons or deuterons (more massive versions of protons) at a piece of metal (usually solid tungsten). This causes the metal to 'spall', which is like breaking into tiny pieces, and creates a lot of energetic neutrons. These high energy neutrons are then used in scientific experiments, like studying the structure of materials or developing new medicines.