CF(Circular Fresnel) POF(Plastic Optical Fiber) daylighting system is a beam daylighting system utilizing solar direct beam radiation. In this study, a CF POF daylighting system has been introduced, developed and applied to KIER test buildings. The CF POF daylighting system consists of three parts: light collector, light transmitter and light diffuser. The light collector includes a Circular Fresnel lens focusing solar direct illuminance by sun tracking. The light transmitter contains the POF cable which has light transmission loss of 4.5% per meter. The light diffuser has about 80% diffuser efficiency. This study aims to evaluate of POF daylighting system performance. At the results of a CFPOF system performance evaluation, the theoretical CFPOF system efficiency was 41.9% and the actual CFPOF system efficiency at the KIER test building was 37.5%. The difference was due partly to the connecting efficiency.