Thin layers of MgB x were studied in order to define evolution of superconducting phase after Mg ions implantation into boron substrate. Three fluencies of energies 140, 80, and 40 keV were used to establish proper stoichiometry to synthesize homogeneous MgB2 film. Additionally, the annealing processes were carried out at temperatures 400, 500, and 600 • C in a furnace in an atmosphere of flowing Ar-4%H 2 gas mixture. The quality of the superconducting material was examined by magnetically modulated microwave absorption, and magnetic and resistivity measurements. The results showed that Tc becomes higher with increasing annealing temperature. However, the fraction of superconducting phase decreases, due to partial evaporation of Mg ions and their deeper migration into boron substrate.