In this work, non-intentionally doped 3C-SiC epilayers were implanted using phosphorus at different energies and subsequently annealed at temperatures between 1100°C and 1350°C in order to form n+ implanted layers. Different techniques such as Fourier Transformed InfraRed spectroscopy (FTIR) and Secondary Ion Mass Spectroscopy (SIMS) were used to characterize implanted 3C-SiC epilayers after the different annealing steps. Successively, metal layers were sputtered in order to form the contacts. The specific contact resistance (ñC) was determined by using circular Transfer Length Method (c-TLM) patterns. Specific contact resistance values were investigated as a function of doping and contact annealing conditions and compared to those obtained for highly doped 3C-SiC epilayers. As expected, ñC value is highly sensitive to post-implantation annealing and metal contact annealing. This work demonstrates that low resistance values can be achieved using phosphorus implantation and, hence, enabling device processing.