The mixed solution of acetate of Y, Gd, Eu and boric acid diluted in water was used as the precursor for the ultrasonic spray for the synthesis of (Y,Gd)BO3 : Eu phosphor. It was found that (Y,Gd)BO3 : Eu phosphor made by ultrasonic spray pyrolysis had a spherical shape and a narrow size distribution having a mean size of 1.3 mu m, while it had irregular, coarse and non-uniform size distribution for the phosphor formed by solid-state reaction. The as-sprayed particles was amorphous but they converted into the same polycrystalline phase of solid state reaction after post heat treatment at 1100 degrees C for 2 hr. The emitting intensity under 147 nm VUV excitations for the spray-formed (Y,Gd)BO3 : Eu phosphor, however, was inferior to the later one. It was found that the optimum concentrations of Gd and Eu were 30% and 5%, respectively in (Y1-xGdx)(1-y)BO3 : Eu-y phosphors prepared both by spray and solid state reaction.