Superheated liquid neutron sensor (SLNS) has vast a pplications in nuclear emergency disaster management. In the SLNS the bubbles are formed due to neutron exposure. The authors have made effort to improve the performance of the devel oped bubble counter with focus on minimizing its sensitivity to the ambient acoustic noise signal effect of shock/vibrations using new anti-coincidence circuit. The paper presents th e new universal anti-coincidence method and its experimental verification by considering the 3- D time estimation delay model. The results show that the developed anti-coincidence method eli minates the environmental acoustic noise effectively. Key word: Superheated liquid neutron sensor, anti-coincidence , delay time.