Growing interest in fundamental research on two-dimensional transition metal chalcogenides (TMDs) is rising rapidly due to their excellent physical and chemical properties. One such materials is Boron nitride (BN), an electrical insulator with a band gap of 5.5 eV, which possesses a high chemical stability, excellent mechanical properties and high thermal conductivity. Cubic BN (c-BN) and hexagonal BN (h-BN) are kinds of layered materials similar to that of graphite-like structure in which planar networks of BN hexagons are regularly stacked. In the present study, we report a general approach for the production of BN nanostructures using nanosecond laser ablation (Nd:YAG, 532 nm) in acetone at room-temperature. The laser ablation time was varied for 30, 120 and 240 min. The prepared BN nanostructures were characterized by X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM) to identify the formation of nanostructure. The presence of BN nanoparticle has been confirmed by SEM images and supported by XRD spectrum. It is expected that the BN nanoparticles have practical importance for optoelectronic devices and their applications in the near future.