The structural transformation by nitrogen ion implantation into boron film as a function of film thickness. implant voltage and nitrogen ion dose was systematically investigated. Boron films were deposited oil single crystal Si substrates using the electron beam evaporation of pure metallic boron, the thickness being 200, 500. 1000 and 2000 A, respectively, The films were then nitrogen ion-implanted at 25-, 50- and 75-kV implant voltages applied to substrate, respectively, for a fixed nitrogen ion dose of 3 X 10(17) cm(-2). and at 1 X 10(17), 2 X 10(17) and 3 X 10(17) cm(-2) nitro,,en ion doses, respectively, for a fixed implant voltage of 50 kV. The nitrogen ion-implanted boron films were characterized by Fourier transform infrared (FT-IR) spectroscopy and X-ray photoelectron spectroscopy (XPS). XPS results showed that the nitrogen ion-implanted boron films were nitrogen-deficient. Boron exists in the form of both metallic boron and boron nitride as indicated by XPS B Is bands, FT-IR spectra revealed that amorphous boron nitride (a-BN) or hexagonal boron nitride (h-BN) formed during nitrogen ion implantation into boron films. As implant voltage and nitrogen ion dose increased. amorphous BN was initially formed, while h-BN occurred at greater implant voltage and nitrogen ion dose, The thinner film led to the formation of h-BN at a relatively low implant voltage and nitrogen ion dose.