We present the absorption coefficient and the refractive index of boron doped diamond having an impurity band at 0.07 eV above the valence band maximum and compare them with those obtained by first principles calculation using a C63B supercell model containing 1.57% boron. These optical constants are in good accordance with each other, indicating that the impurity band that forms at 2p excited states of impurity boron becomes top of the valence bands in metallic condition. Based on this result we present a model of the evolution of boron atoms from isolated impurity to constituent atoms in the boron doped diamond, where the valence electrons of boron become to have k dependence and form the top of the valence bands of the C63B supercell diamond.