The $(Y,Gd)BO_3:Eu$ red phosphors for PDP application were synthesized by ultrasonic spray method and then their photoluminance properties were investigated under 147nm VUV irradiation. The precursor solution of acetates of Y, GD and Eu and boric acid diluted in water was sprayed using 1.7 MHz ultra-sonic sprayer into the reaction tube held at high temperature. The as-sprayed particles were amorphous phase having C-C and C-H bonds due to the insufficient thermal reaction during the pass along the tube. But the sprayed samples followed by heat treatment at $1100^{circ}C$ had the same crystal structure and chemical composition as those samples followed by solid state reaction. It was found that the $(Y_{0.7}Gd_{0.3})_{0.95} BO_3:Eu_{0.05}^{3+}$ phosphor particles synthesized by spray at $500^{circ}C$ and then heat treated at $900^{circ}C$ had a spherical-like shape and fine particle size at $0.7{mu extrm{m}}$ having a narrow size distribution, while the phosphor particles made by solid state reaction was $3{mu extrm{m}}$ coarse and non-uniform size distribution. The emitting intensity under 147nm VUV excitation for $(Y_{0.7}Gd_{0.3})_{0.95}BO_3:Eu_{0.05}^{3+}$ phosphor prepared by spray method was found to be higher than those phosphor made by solid state reaction and the commercial $(Y,Gd)BO_3:Eu$ product.