The properties of silicon implanted with boron ions through thermal SiO 2 films were studied using sheet resistivity measurements (corroborated by Hall data). Electrical properties for implants through 0.1 μm of SiO 2, as compared to bare silicon, showed no unusual behavior as a function of anneal temperature. Sheet resistivity measurements as a function of SiO 2 thickness for fixed ion energy, and as a function of energy for fixed oxide thickness were made after 525 and 925°C anneals, for boron doses of 10 13, 10 14 and 10 15 ions/cm 2. The profile of boron ions in SiO 2 is near Gaussian for the energy range investigated and the stopping power is 0 to 20% lower than the theoretical value currently in the literature. Considerations for device manufacture are discussed in light of the results.