Infrared absorption spectra of oxygen precipitates in boron-doped silicon with a boron concentration between 10(17) and 10(19) cm(-3) are analyzed, applying the spectral function representation of composite materials. The aspect ratio of the platelet precipitates is determined by transmission electron microscopy measurements. The analysis shows that in samples with moderate doping levels (<10(18) B cm(-3)) SiOγ precipitates are formed with the same composition as in the lightly doped case. In the heavily boron-doped (>10(18) cm(-3)) samples, however, the measured spectra of the precipitates are consistent with a mixture of SiO2 and B2O3, with a volume fraction of B2O3 as high as 0.41 in the most heavily doped case. (C) 2004 The Electrochemical Society.