Boron neutron capture therapy is a potentially powerful anti-cancer treatment, the success of which depends heavily on the boron delivery agent. Enabling the real-time tracing of delivery agents as they move through the body is crucial to the further development of boron neutron capture therapy. In this study, we fabricate fluorescent B-10 embedded nanodiamonds using physical ion implantation in conjunction with a two-step annealing process. Fluorescent B-10 embedded nanodiamonds perform well in cell viability test. The red fluorescence of the B-10 embedded nanodiamonds allows their use in fluorescence microscopy and in vivo imaging systems, thereby making it possible to conduct tracking in real time. The proposed fluorescent B-10 embedded nanodiamonds, combining optical visibility and B-10 transport capability, might be a promising boron delivery agent suitable for a wide range of biomedical applications.