In this study, we construct a photomultiplier calibration system. This calibration system can help scientists measuring and establishing the characteristic curve of the photon count versus light intensity. The system uses an innovative 10-fold optical attenuator to enable an optical power meter to calibrate photomultiplier tubes which have the resolution being much greater than that of the optical power meter. A simulation is firstly conducted to validate the feasibility of the system, and then the system construction, including optical design, circuit design, and software algorithm, is realized. The simulation generally agrees with measurement data of the constructed system, which are further used to establish the characteristic curve of the photon count versus light intensity.