A new way of calculating the sheet resistance of implanted boron layers annealed at high temperature is described. It is shown to be more accurate than previous methods and is applicable to implants through thin dielectric layers as well as implants into bare silicon and the method is very simple to use. For implants into bare silicon an equation or nomogram is used involving only standard range data and the dose. For implants through a dielectric standard range data in the dielectric and one other graph is needed. Values of conductivity against bulk doping concentration are obtained and compared with previously published data. The boron range in oxide is also compared with previous data.