It the present work, impedance spectra of nanocrystalline 3C-SiC particles have been comparatively analyzed before and after neutron irradiation. Resonance states and shifts were observed at the impedance spectra of nanocrystalline 3C-SiC particles after neutron irradiation. Relaxation time has been calculated from interdependence of real and imaginary parts of impedance of nanocrystalline 3C-SiC particles. Calculated relaxation times have been investigated as a function of neutron irradiation period. Neutron transmutation (31P isotopes production) effects on the impedance spectra and relaxation times have been studied. Moreover, influence of agglomeration and amorphous transformation to the impedance spectra and relaxation times of nanocrystalline 3C-SiC particles have been investigated.