A bone fastener comprises a first member defining an implant cavity and a first groove. A first band is disposable in the first groove. A base is connectable with the first member and engageable with the first band. The base defines a second groove and a slot. A second band is disposable in the second groove and defines an opening aligned with the slot. A second member is connectable with the base and engageable with the second band. The second member is configured to penetrate tissue. The opening is aligned with the slot to facilitate an angular range of movement of the second member relative to the first member. Implants, spinal constructs, systems, instruments and methods are disclosed.