Silicon photomultiplier (SiPM) is the next generation sensor that is available for single photon counting. We measured the photon detection efficiency (PDE) for the SiPM in the 400 to 800 nm range and over bias voltage up to 4V using photon counting method. The experimental setup consists of multi-wavelength LEDs, a monochromator, two 2-inch integrating spheres, a NIST calibrated reference photodiode and 1×1mm SiPM (1600 micro-pixel). We use the two integrating spheres system to measure PDE measurement. The advantage of this system that we can control light intensity to match dynamic range between the reference photodiode and the SiPM in low light condition. We also calculate precisely the irradiance on the SiPM through the ray-tracing simulation of the experimental setup. We present the results of the PDE measurement as well as the measurement technique.