Results of the effect of concentrated light energy in a xenon high-flux optical furnace on transformation of boron nitride (BN) and boron (B) powders in a flow of nitrogen are presented. Raman, Auger Electron (AES), Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), scanning and transmission electron microscopes (SEM and TEM), and the measurement of band gap using transmittance technique have been employed for investigation of the properties of produced nanostructures. According Raman, AES and FTIR study the surface of all prepared nano powders is composed of BN. XRD disclosed pure amorphous boron inside particle. Gradient transformation pure boron to BN in the framework of one particle as well as layered nanostructure was observed by TEM study. Dependence of a square of the optical absorption coefficient for a deposited BN film versus the photon energy of incident light has confirmed a gradient and layered nature of the prepared BN nanostructures.