Boron ions have been implanted into Si at an incident energy of 3MeV to a dose of 51015cm-2. Buried conductive layers are formed in Si substrate after annealing at 1050℃ for 20s. Annealing characteristics of damage has been examined by double-crystal X-ray diffraction. By detailed theoretical analysis of character of high energy ion implantation and optical response of free-carrier plasma effects, electrical activaton of implanted boron ions has been investigated by computer simulation of the IR reflection interference spectra.