In the present study, we investigated the effect of mechanical alloying (MA) on the formation of amorphous VCo system through solid state reaction during ball milling. Two types of powder samples, ${sigma}$-VCo intermetallic compound and $V_{50}Co_{50}$ powder mixture, were applied as a starting materials. With increasing milling time, a structural characteristics into the amorphous state is distinctly observed from the structural factor and radial distribution by X-ray diffraction. Amorphization has been observed in all two types of samples after the milling for 120 hrs. DSC spectrum of $V_{50}Co_{50}$ powder sample milled for 60 hrs indicates a sharp exothermic peak from the crystallization at $600^{circ}C$. The structure factor, S(Q) and radial distribution function, RDF(r), observed by X-ray diffraction gradually change into a structure characteristic of an amorphous state with increasing MA time.