The operation of a gas counter, designed for Conversion Electron Mössbauer Spectroscopy measurement at low temperature, has been investigated. The experimental setup is described and tested with two pure gases, He and Ne, and two mixtures, He-5%CH 4 and He-5%N 2 . The impacts on the counter performances of the applied voltage, the gas composition and pressure as well as the gas renewing are investigated between 41 K and 300 K. This investigation is made using 119 Sn Mössbauer source and metallic tin absorber. The appropriate operating conditions of the present counter have been established for temperatures down to 41 K for both pure gases, and 61 and 85 K for He-5%N 2 and He-5%CH 4 respectively.