Abstract: The method of preparing ¹⁰B and ¹¹BF₃ by chemical exchange method for the enrichment of boron-10 isotope is described, and the minimum theoretical plate number and the optimal theoretical plate number for the simultaneous production of boron-10 isotope and boron-11 isotope in the exchange tower of the separation unit are calculated. According to the current requirements of nuclear energy and electronic industry, combined with the characteristics of the production process of boron trifluoride-phenyl methyl ether complex chemical exchange method, the number of plates and the height of the exchange tower needed for the simultaneous production of boron-10 isotope and ¹¹BF₃ were calculated. The source of impurities in ¹¹BF₃ gas and its purification process were analyzed. The feasibility of producing boron-10 isotope and high abundance ¹¹BF₃ isotope at the same time after the present separation system reaches the equilibrium stage is verified.