The electrical properties of N ion implanted 3C-SiC(100) have been investigated by means of Hall effect measurement. The p-type epitaxial layer grown on n+ substrate is multiply implanted with N ions with energy ranging from 15 to 120 keV at a total dose of 2.4×1015 cm-2 at room temperature, which corresponds to the doping layer with a N concentration of 1×1020 cm-3 and a thickness of 250 nm. The implanted sample is annealed by RF inductive heating annealer at temperature ranging from 1000 to 1500 oC for 10 min in Ar gas flow. The sample annealed at 1000 oC shows the sheet resistance of 1 k./sq. The sheet resistance of the implanted sample is decreased with the increase of annealing temperature. The sample annealed at 1500 oC shows the sheet resistance of 81 ./sq. and the sheet carrier concentration of 1.6×1015 cm-2. The electrical activity of implanted N impurity is estimated to be 68 %, which is much larger than that of N ion implanted 4H-SiC (about 0.9 %). The higher electrical activity of implanted N impurity is attributed to the shallower donor level than that in 4H-SiC.