The phtoreflectance(PR) spectra of B ion implanted semi-insulating(SI) GaAs were studied. Ion implantation was performed by 150keV implantation energy and 1*10/aup 12/-10$^{15}$ ions/c $m^{2}$ doses. Electronic band structure was damaged by ion implantation with above 1*10$^{13}$ ions/c $m^{2}$ dose. When samples were annealed, " peak was observed at 30-40meV below band gap( $E_{g}$). It should be noted that this energy is close to the ionization energies of S $i_{As}$ , and GeAs in G $a_{As}$ which are also found as impurities in LEC GaAs, it is therefore possible that this feature is related to S $i_{As}$ , or G $e_{As}$ and B ions by implanted defect associated with them. From PR spectra of etched samples which is as-implanted by 1*10$^{14}$ and 1*10$^{15}$ ions/c $m^{2}$ dose, the depth of destroyed electronic band structure was from surface to 0.2.mu.m below surface.nic band structure was from surface to 0.2.mu.m below surface.