Si nanocrystals (Si NCs) in Sioz matrix are believed to be a promising material for semiconductors, optoelectronics and photovoltaic solar cells [1-3]. Impurity doping will be very important for the enhancement of conductivity and efficiency of light emission such as photoluminescence (PL) and electroluminescence [4-6]. Boron (B) is one of the most commonly used impurities for preparing p-type Si NCs 15-74