A simple sample treatment method for accurate and precise determination of boron in biological sample by inductively coupled plasma mass spectrometry (ICP-MS) method was described. Boron sample was dissolved in screw top PTFE-1ined stainless steel bombs using a 5% ammonia solution at 190 ℃ for 4h. Boron sample solution was then directly determined by ICP-MS. The detection limit of this method for boron which was based three standard deviations of the blank was 0.027 4 μg/g. The method had been applied to the determination of boron in national standard biological samples.The results were in agreement with certified values.The precision was 0.60%~1.85% RSD (n=12) and the relatively error was ranged from -3.10% to 3.13%.