This study utilized various phosphorus-ion implantation techniques, incorporating low, medium, and high doses, to investigate the electrical properties of unintentionally doped beta-Ga2O3 epilayers. These epilayers were grown on sapphire substrates by metalorganic chemical vapor deposition.Specifically, the low-dose implantation involved phosphorus ions at concentrations of 1.6x1013, 1x1012 and 2.5x1012 atoms/cm2, administered at implantation energies of 100, 50, and 40 keV, respectively. The medium-dose implantation utilized phosphorus ions at concentrations of 1.6x1014, 1x1013 and 2.5x1013 atoms/ cm2, at the same implantation energies. Finally, the high-dose implantation employed phosphorus ions at concentrations of 1.6x1015, 1x1014 and 2.5x1014 atoms/ cm2, with implantation energies of 100, 50, and 40 keV, respectively. The implantation parameters were also simulated using the Stopping and Range of Ions in Matter software, while the actual concentration of phosphorus ions was measured via secondary ion mass spectrometry. Subsequently, Ni and Au were deposited on the annealed phosphorus-implanted beta-Ga2O3 epilayers, followed by rapid thermal annealing at 600 degrees C in a nitrogen environment for 1 min, for Hall measurement. The electrical properties of the phosphorus-implanted beta-Ga2O3 epilayers were assessed through Hall measurements. Notably, the beta-Ga2O3 epilayers implanted with middle and high doses displayed p-type behavior. The resistivity of the p-type beta-Ga2O3 epilayers with middle and high doses measured 9.699 and 6.439 omega cm, respectively, as determined by Hall measurements. Additionally, the hole carrier concentrations for these doses were measured as 1.612 x 1018 and 6.428 x 1017, respectively. Consequently, the phosphorus ion implantations using middle and high doses were proven effective in obtaining p-type Ga2O3. To further explore the defect formation energies and Fermi energies of substitutional phosphorus defects within the beta-Ga2O3 lattices, first-principles density-functional simulations were employed.