In this study, an efficient approach to prepare high quality BN nanotubes (BNNTs) was developed. BNNTs with specific sizes were prepared by sublimation of ammonia borane complex (BH3NH3) using two kinds of porous alumina anodic membrane template in two independently temperature controlled furnaces in a glovebox filled with N2. The BNNTs with template were nitrided at different temperatures 1300 ∼ 1700 °C in NH3. The BNNTs of 200 – 300 nm wide°60×°m long, and 70 – 80 nm wide°×40 μm long were finally collected after removal of the template by etching of with 40 wt% NaOH solution. The fourier transform infrared spectroscopy (FT-IR) and X-ray photoelectron spectroscopy (XPS) results confirmed the formation of BN from BH3NH3. Ordered arrays of BNNTs were observed by scanning electron microscopy (SEM), and the microstructure of these BNNTs was investigated by transmission electron microscopy (TEM). It was found that the diameters of the BNNTs can be easily controlled by using templates with different pore sizes. The wall thickness of the nanotubes was increased by increasing the sublimation time or the amount of the starting BH3NH3. The crystallinity of BNNTs was improved at higher temperatures (1700 °C) in NH3.