Abstract: To fulfill the requirements for accurate quantification and both longitudinal and lateral uniformity of boron-implanted depth-profile concentration reference materials in silicon, intended for the comparison and calibration of secondary ion mass spectrometry (SIMS) instruments, this paper proposes, on the basis of tilted implantation, two fabrication approaches: dual-ion implantation with Ar⁺ pre-amorphization and implantation into amorphous silicon (α-Si). These methods are devised to suppress channeling effects during ion implantation, thereby overcoming the difficulties in controlling implantation depth, uniformity, and reproducibility. The longitudinal distributions of the implanted target elements and the ¹¹B/¹⁰B isotopic ratios in the reference materials prepared by the two methods are characterized using SIMS. Furthermore, neutron depth profiling (NDP) is employed for the quantitative assignment of target element concentrations and the assessment of intra-wafer uniformity. The results indicate that the reference materials fabricated by the α-Si implantation method exhibit superior longitudinal distribution and better lateral uniformity compared to those prepared by the Ar⁺ pre-amorphization dual-ion implantation approach. Moreover, the assigned concentration values of the α-Si-implanted samples are in excellent agreement with the preset values, and their longitudinal distribution curves substantially overlap with those of the National Institute of Standards and Technology (NIST) SRM 2137 reference material, demonstrating that the overall performance reaches the technical level of SRM 2137.