Abstract: Boron is an essential micronutrient for plants. Because of the lake of boron isotope marker shows its physiological and biochemical behavior within the plant tissues, its role in plant cell reactions still unclear. This study reviews boron minerals and distribution in nature, its uptake by plants, its postulated functions in the plants and some of the recent hypotheses concerning the role of boron in plant nutrition. Boron deficiency and toxicity symptoms and their effects on the elemental status, growth and yield of some plants are also reviewed. Since, boron proved to be important for human body, the study reviewed also some of the physiological effects of boron on human health.