Experimental evidence now supports the nutritional essentiality of boron (B
) in some biological systems, and accordingly, the need for reliable analyt
ical B data is increasing. However, the accurate determination of B in biol
ogical materials is a formidable challenge at low concentrations (<1 mg B/k
g). Recent studies still show significant analytical discrepancies in the a
nalysis of animal tissues and fluids, despite the development of instrument
al techniques such as TIMS, ICP-MS, ICP-ES, ICAP, SIMS, NA-MS, PGAA, NRA, a
nd so forth, which have demonstrated detection limits approaching or exceed
ing (mu gB/kg concentrations. Since boric acid is both volatile and ubiquit
ous in nature, the chemical and physical pathways for B contamination and i
ts loss are manifold, especially during sample preparation. An added obstac
le is the inadequacy of biological reference materials certified for B belo
w mg B/kg. With an emphasis toward sample preparation and ICP-MS analysis,
examples are provided in this article to help the analyst avoid common prob
lems associated with the analysis of B from biological sources. Topics that
are discussed include contamination from Teflon vessels during microwave d
igestion, losses owing to freeze-drying, B isotopic variations, standards p
reparation, reagent backgrounds, and instrumental interferences.