We are developing a sensitive gamma ray spectrometer based on superconducting transition edge sensors. The detector consists of a small piece of high purity Sn as an absorber and a Ti/Au bilayer as a temperature sensor. It is designed to measure the thermal signal caused by absorption of gamma rays. The mechanical support and the thermal contact between the absorber and the thermometer were made with Stycast epoxy. The bilayer was formed by e-beam evaporation and patterned by wet etching on top of a $SiN_X$ membrane. A sharp superconducting transition of the film was measured near 100 mK. When the film was biased to the edge of the transition, signals were observed due to single photon absorption emitted from an $^{241}Am$ source. The measured spectrum showed several characteristic peaks of the source including 59.5 keV gamma line. The full with at half maximum was about 900 eV for the 59.5 keV gamma line. The background was low enough to resolve low energy lines. Considerations to improve the energy resolution of the gamma ray spectrometer are also discussed.