A SPLEEM (spin polarized low energy electron microscope) has been designed with a numerical simulation of electrostatic and magnetic field distributions and electron ray trajectories. Highly (more than 90%) spin polarized electron source has been used. A Wien type spin manipulator and a magnetic lens type spin rotator are used to align spin direction. A magnetic field free objective lens is designed to observe magnetic domain structure of magnetic materials. High or low magnification mode can be selected by using a combined electrostatic and magnetic objective lens for a high spatial resolution and a wide imaging area observation. An electrostatic mirror aberration corrector is installed after the image forming objective lens. A double deflection 458 beam separator is used to bend the direction of electrons from the source to the objective lens and from the objective lens to the mirror aberration corrector. (C) 2009 Elsevier B.V. All rights reserved.