This paper reviews some of the applications of ion beams for material processing in Kyoto University. Ionized cluster beams and low energy ion beams of several eV to a few hundreds of eV are utilized for film formation. The ionized cluster beam method is a unique technique that produces a low energy and high flux ion beam without the problem of space charge limitation. Mass-separated ion beams of hundreds of keV are applied for the formation of a buried layer and the study of the fundamental effects of ion-surface interaction. The results have shown that the formation of unique materials, which would not have been formed by conventional thermal equilibrium methods, is possible.