We mainly focused on synthesis of boron doped cobalt gallium oxide (B doped CoGa2O4) nanoparticles. In the study, varied amount of B doped CoGa2O4 nanopowders were produced employing Sol-Gel technique. The structural characterizations of the particles were performed using x-ray powder diffractometer (XRD) and x-ray photoelectron spectroscopy (XPS) measurements. Rietveld refinements were utilized to investigate B atom replacement and thus, the changes in lattice parameters. Furthermore, the reflectance and absorbance performances were measured by UV-visible spectrophotometer in order to determine electronic energy level configurations through the band gap. The relationship between crystal structural and formation of electronic energy levels was also investigated according to the locations of substituted B atoms.