The present paper reports the incorporation of Si nanoparticles (NPs) in (Al2O3)x (b2O3)1-x films. A new approach for involving Si NPs (20 nm) p+ doped into sol solution was used. After spin coating deposition and additional annealing at 850°C, (Al2O3)x (b2O3)1-x films with Si NPs have been obtained with thickness of 75 and 120 nm. The (Al2O3)x (b2O3)1-x films were deposited on p-type and n-type Si wafers. The optical study reveals that Si NPs embedded in (Al2O3)x(b2O3)1-x leads to higher absorption in the visible spectral range compared to dielectric layer without nanoparticles. AFM studies show that the incorporated Si nanoparticles into the dielectric layer have probably a uniform distribution on film surface. This conclusion is confirmed by SEM observation. The current - voltage (I-V) characteristics of a structure (Al2O3)x(b2O3)1-x layer with Si NPs on p- type Si shows an ohmic type of conductivity. The sheet resistance is 480 Ohm/sq respectively, when the same layer is deposited on quartz substrate. This work presents a new technological approach for integration of Si NPs in dielectric matrix of (Al2O3)x (b2O3)1-x. The results can find applications for formation of ultra thin emitter for photodiodes and Si solar cells.