A bone fastener includes a first member having an inner surface defining an implant cavity and at least one mating element. A second member is disposed with the first member and is configured to penetrate tissue. A part is moveable relative to the second member and configured for disposal of an implant. The at least one mating element is engageable such that the first member is moveable relative to the second member to dispose the implant at a desired orientation relative to the second member. Implants, systems, constructs, instruments and methods are disclosed.