Ilford G5 emulsions were exposed at 6 altitudes from 4 to 40 mbar at &lgr;=7.8¿ N during 1961 to 1966. Atmospheric neutrons ~8 to 200 MeV are studied by using three different parameters. Rate of production of cosmic ray and evaporation stars at different altitudes are given. Neutron differential energy spectra as well as integrated spectra at 0, 4, 6, 10, and 40 mbar are presented; the 0 mbar spectrum is obtained by extrapolation. Neutron energy spectra for E>50 MeV using another parameter are given for 7 different altitudes. All spectra show maxima near 40 MeV, and large drops near 22 MeV as well as 100 MeV. Thus all spectra show clear structures having different slopes in the low, medium, and high-energy range. Our results at &lgr;=7.8¿ N are compared with others near &lgr;=40¿ N. For the high-energy range latitude variation factor is in good agreement with theoretical calculations and our neutron energy distributions are in excellent agreement with the experimental results of other workers, confirming all the important features given above. Results are discussed and possible explanations are offered for the important features as well as the actual shape of the neutron energy spectra based on the production spectra of neutrons in the atmosphere.