This work deals with in situ boron diffusion and activation in multilayer films: polysilicon (Poly1)/amorphous silicon (Poly2). These films are deposited by LPCVD technique. However, several heat treatments were carried in order to determine the optimal annealing conditions to suppress boron penetration from the gate to the substrate through the gate oxide in MOS structure. The boron concentration is monitored by secondary ion mass spectrometry (SIMS). To investigate SIMS profiles we proposed a model of boron diffusion into these multilayer structures. It is important to note that the parameter values of the studied films such as the diffusion coefficient, the activation percentage of boron as well as the acceleration rate of boron diffusion are deduced from adjustment of simulated profiles with experimental profiles. From these results, we inferred that the boron is electrically active and its distribution does not reach the oxide layer and consequently, the Poly2 may reduce the boron diffusion in optimal annealing conditions.