Single-photon counting is the most sensitive weak light measurement technique,with widespread applications in biomedicine,basic physics research,making it an important experimental subject for the training of undergraduates in nuclear physics,nuclear technology,etc. In practical applications,to reduce noise interference and extract time-correlated information,the coincidence method has been widely used in photon counting technology.However,there is no coincidence-based photon counting teaching experiment equipment at present.In particular,the traditional photon counting teaching experiment equipment needs to be matched with a discriminator and coincidence module,which increases the cost and complexity of the experimental teaching. Therefore,in order to strengthen the understanding of photon counting measurement and coincidence principle,a coincidence-based photon counter was developed based on Field-Programmable Gate Array ( FPGA). The"coincidence-based photon counter"instrument,based on the traditional photon counting instrument,has added the function of dual-channel photon coincidence measurement ( counting and time interval ) and improved the light source to a pulsed light source modulated by transistor-transistor logic( TTL) signal through a filter.This makes the instrument not only meet the needs of traditional teaching experiment instruments,but also allows various expandable experiments to be designed based on the instrument.