Polycondensations (condensation polymerization) are stepwise reactions between bifunctional or polyfunctional compoents, with elimination of simple molecules such as water or alcohol and the formation of macromolecular substances. Polyborate ester , formed by this process, gives ceramic materials during pyrolysis. Polymer pyrolysis offers an attractive alternative to the typical high temperature powder processing approach in the fabrication of high-performance ceramics. This approach might also prove to be useful in the fabrication of fibers, coatings, and composites. It is within this framework that the present study was undertaken; its aim is the preparation of boron-containing oligomeric precursors which gives boron nitride after pyrolysis. The precursor was synthesized by the condensation reaction between boric acid and urea (or other N-containing reactive multifunctional compounds). The oligomeric precursor and its pyrolysed products were thoroughly characterized by elemental analysis, IR, NMR, XRD, Thermal Analysis and Transmission Electron Microscopy(TEM). The elemental analysis results of the oligomer are---- C-13.40%, H-5.97%, N-32.44% and B-17.09%. X-ray diffraction and TEM studies showed that boron nitride obtained from this system possess tetragonal structure.