Boron nitride (BN) nanofibers were fabricated using BN nanoparticles (70 nm) by electrospinning. Morphologies such as the diameter and density of the BN nanofibers are strongly influenced by the viscosity and dispersion state of the precursor solution. In this study, the precursor solution was prepared by ball milling BN nanoparticles and polyvinylpyrrolidone (PVP, Mw~1,300,000) in ethanol, which was electrospun and then calcined to produce BN fibers. High-quality BN nanofibers were well fabricated at a BN concentration of 15 wt% with their diameters in the range of 500 nm to 800 nm; the viscosity of the precursor solution was 400 mPa·S. The calcination of the as-electrospun BN fibers seemed to be completed by holding them at 350℃ for 2 h considering the TGA data. The morphologies and phases of the BN fibers were investigated by scanning electron microscopy (SEM) and X-ray diffractometry (XRD), respectively; Fourier transform infrared (FT-IR) was also used for structure analysis.