A bone fastener includes a first member having an inner surface defining an implant cavity. A second member is disposed with the first member. The second member is configured to penetrate tissue. The second member includes a head defining a socket. A part is disposed at an angle relative to the head. The part includes a top surface configured for disposal of an implant and an opposite bottom surface configured to rotatably engage the head to selectively adjust the angle. The part includes an opening that is in communication with the socket. The opening has a diameter that is less than that of the socket. Implants, systems, constructs, instruments and methods are disclosed.