The boron-nitrogen-containing phenol-formaldehyde resin (BNPFR)/SiO2 nanocomposites (BNPFR/SiO2) were synthesized in-situ, and structure of BNPFR/SiO2 nanocomposites was characterized by FTIR, XRD and TEM. The loss modulus peak temperature Tp of BNPFR/SiO2 nanocomposites cured with different nano-SiO2 content are determined by torsional braid analysis (TBA). The thermal degradation kinetics was investigated by thermogravimetric analysis (TGA). The results show that nano-SiO2 particulate with about 50 nm diameter has a more uniformly distribution in the samples. The loss modulus peak temperature Tp of BNPFR/SiO2 nanocomposite is 214 oC when nano-SiO2 content is 6 wt%. The start thermal degradation temperature Tdi is higher about 30 oC than pure BNPFR. The residual rate (%) of nanocomposites at 800 oC is above 40 % when nano-SiO2 content is 9 %. The thermal degradation process is multistage decomposition and following first order.