Neutron dose assessment in criticality accidents using Whole Body Counter (WBC) was proved to be an effective method as rapid neutron dose estimation at the JCO criticality accident in Tokai-mura. The 1.36MeV gamma-ray of $^{24}Na$ in a body can be detected easily by a germanium detector. The Minimum Detectable Activity (MDA) of $^{24}Na$ is approximately 50Bq for 10miniute measurement by the germanium-type whole body counter at JNC Tokai Works. Neutron energy spectra at the typical shielding conditions in criticality accidents were calculated and the conversion factor, whole body activity-to-organ mass weighted neutron absorbed dose, corresponding to each condition were determined. The conversion factor for uncollied fission spectrum is 7.7 $[(Bq^{24}Na/g^{23}Na)/mGy]$.