This paper describes the mechanical properties and oxidation resistance of carbon fibers with and without additions of boron oxide additives, and describes the changes in the properties resulting from increased heat treatment temperature (HTT) of the fibers. Carbon fibers in this experiment were heat treated up to 2800℃ each with and without boron oxide treated on the surface of fibers. In the case of boron oxide added carbon fibers, they do not show the improvement of tensile strength and modulus compared to those of no treated carbon fibers below 2200℃ since they are doped substitutionally with boron above 2600℃, which accelerate the graphitization of carbon fibers. Boron oxide implanted carbon fibers showed high resistance to oxidation, however, when carbon fibers were heat treated below 2200℃, they showed almost the same trend of air oxidation.