We developed an ultra low background gamma ray spectrometer particularly suitable for experiment which require lower detection limit. The background of a germanium spectrometer is suppressed by applying active and passive shielding technique at the same time. The active shielding devices consist of plastic scintillating plates of 50 mm thick and anti-coincidence electronic system. The shielding is made of 150 mm thick walls of very low activity lead,20 mm with activity of <10 Bq/kg and 130 mm with activity of <50 Bq/kg. The observed background count rates are 1.2 $s^{-1}$ and 0.36 $s^{-1}$ without and with the active shielding, respectively, overall the energy regions from 30 keV to 3 MeV The cosmic ray induced background is suppressed by a rate of 0.8 $s^{-1}$ at the present work. The detection efficiency curve necessary to obtain the radioactivity of environmental samples has been precisely determined on the energy regions from 80 to 2000 keV with a 10$^3$ ml marinelli beaker sample, consisting of the calibrated radionuclides $^{109}$ Cd, $^{57}$ CO, $^{139}$ Ce, $^{203}$ Hg, $^{113}$ Sn, $^{85}$Sr, $^{137}$ Cs, $^{60}$ Co and $^{88}$ Y. Virtues Of the method are demonstrated by measuring the activity of $^{137}$ Cs contained in the powdered milk.