The preparation of boron nanosheets has very strict requirements of the preparation environment and substrate. In this work, the boron nanosheets were tried to prepare by the grinding method, using β-B alloy with stable chemical properties and large crystal plane spacing. Its morphology and chemical bonds of boron nanosheets were analyzed by scanning microscope (SEM), transmission microscope (TEM), and X-ray photoelectron spectroscopy (XPS). The results show that the two-dimensional boron nanosheets can be prepared from β-B powder by the grinding method. There are very few B-O bonds in boron particles, and the B-B bonds are principally dominant. In addition to a few B-O bonds, including some B-B bonds change to B₆O bonds which are not completely oxidized, indicating that boron has certain oxidation resistance.