Several solid state quantum computer schemes are based on the manipulation of electron and/or nuclear spins of single P-31 atoms in a solid matrix. The fabrication of qubit arrays requires the placement of individual atoms with nanometer precision and high efficiency. We describe the status of our development of a low energy, single ion implantation scheme for P-31(q+) ions. High ion charge states enable registration of single ion impacts with unity efficiency through the detection of secondary electrons. Imaging contrast in secondary electron emission allows alignment of the implantation and integration with consecutive lithography steps. Critical issues of process integration and resolution limiting factors are discussed.