Phosphorous (P) incorporated silicon nanoparticles (Si NPs) were synthesized by using inductive coupled plasma (ICP) and a specially designed double tube reactor.Their microstructures were investigated by injecting various amounts of PH3 gas during the synthesis. Injection of PH3 gas during the synthesis resulted in a change from crystalline to amorphous phase, a reduction of particle size as well as process yield. These results were attributed to a lower plasma density when higher amount of PH3 was injected.From EDS, SIMS and XPS analysis, it was revealed that P was successively incorporated in Si NPs.However, secondary phases such as P4 (red P) and P2O5were formed as amorphous ones in nanoscale when a relatively large amount of PH3 was injected.