The effects of two boron (B) levels on growth, shoot water potential, gas exchange and nutrient accumulation in Norway spruce [Picea abies (L.) Karst.] seedlings were studied in a growth room experiment lasting 22 weeks which included well-watered control seedlings and seedlings exposed to one (8 days) or two (6+8 days) periods of drought and a rewatering period (8 days) at the end of the experiment. The effects of B and drought were monitored during drought and recovery. Needle B concentrations were 6 mg kg −1 (−B treatment) and 34 mg kg −1 (+B treatment) at the end of the experiment. The −B seedlings showed visible symptoms of damage in the upper shoot after repeated drought and had reduced height growth, root dry mass, allocation of biomass to roots and formation of root tips and mycorrhizas and reduced needle P, Ca, and Mg concentrations and contents. In contrast, 15 N uptake, shoot water potential and gas exchange were not markedly affected by B. It can be concluded that the visible symptoms of damage at low B were probably related to reduced B transport due to repeated drought. In contrast, the effects of low B on growth, particularly of the roots, and on nutrient uptake can be regarded as early effects which occur before any influence on shoot water potential or gas exchange. The positive effects of B on root biomass and nutrient accumulation are of particular importance regarding the establishment of young seedlings in the field.