Abstract: Silicon nanocrystals were prepared by Si+-ion implantation and subsequent annealing of SiO2 films thermally grown on a c-Si wafer. Different implantation energies (20-150 keV) and doses - cm-2) were used in order to achieve flat implantation profiles (through the thickness of about 100 nm) with a peak concentration of Si atoms of 5, 7, 10 and 15 atomic%. The presence of Si nanocrystals was verified by transmission electron microscopy. The samples exhibit strong visible/IR photoluminescence (PL) with decay time of the order of tens of s at room temperature. The changes of PL in the range 70-300 K can be well explained by the exciton singlet-triplet splitting model. We show that all PL characteristics (efficiency, dynamics, temperature dependence, excitation spectra) of our Si+-implanted SiO2 films bear close resemblance to those of a light-emitting porous Si and therefore we suppose similar PL origin in both materials.