B-doped Si nanoparticles were synthesized by using inductive coupled plasma and specially designed double tube reactor, and their microstructures were investigated. 0~10 sccm of $B_2H_6$ gas was injected during the synthesis of Si nanoparticles from $SiH_4$ gas. Highly crystalline Si nanoparticles were synthesized, and their crystallinity did not change with increase of $B_2H_6$ flow rates. From SEM measurement, their particle sizes were approximately 30 nm regardless of $B_2H_6$ flow rates. From SIMS analysis, almost saturation of B in Si nanoparticles was detected only when 1 sccm of $B_2H_6$ was injected. When $B_2H_6$ flow rate exceeded 5 sccm, higher concentration of B than solubility limit was detected even if any secondary phase was not detected in XRD or HR-TEM results. Due to their high electronic conductivity, those heavily B-doped Si nanoparticles can be a potential candidate for an active material in Li-ion battery anode.