A bone fastener comprises a first member defining a plurality of grooves. A coupling member is disposed with the first member. A first band and a second band are disposable within the grooves. A second member is configured to penetrate tissue and includes a head engageable with the first band to provisionally connect the first member to the second member. The coupling member is engageable with a part to move the part relative to the first member into engagement with the second band to dispose the second band adjacent the first band to connect the first member to the second member. Systems, surgical instruments, implants and methods are disclosed.