The daylighting system is designed to guide sunlight into buildings for illumination. It has the best illumination performance when sunlight vertically impinges on the collector of the daylighting system, while it has low performance when sunlight impinges obliquely. To overcome the problem, this paper investigates the design of a heliostat that reflects sunlight vertically onto a daylighting system. This study proposes a 3×3 mirror matrix heliostat, which is different from the traditional heliostat with one single mirror. With the heliostat, the system efficiency increases as high as 3.32 times.