He, Xue Du, chunmei Li & nanpu cheng ✉ The current work investigates a novel three-dimensional boron nitride called bulk B 4 n 4 and its corresponding two-dimensional monolayer B 4 n 4 based on the first-principles of density functional theory. The phonon spectra prove that bulk B 4 n 4 and monolayer B 4 n 4 are dynamically stable. The molecular dynamics simulations verify that bulk B 4 n 4 and monolayer B 4 n 4 have excellent thermal stability of withstanding temperature up to 1000 K. The calculated elastic constants state that bulk B 4 n 4 and monolayer B 4 n 4 are mechanically stable, and bulk B 4 n 4 has strong anisotropy. the theoretically obtained electronic structures reveal that bulk B 4 n 4 is an indirect band-gap semiconductor with a band gap of 5.4 eV, while monolayer B 4 n 4 has a direct band gap of 6.1 eV. The valence band maximum is mainly contributed from B-2p and N-2p orbits, and the conduction band minimum mainly derives from B-2p orbits. The electron transitions from occupied N-2p states to empty B-2p states play important roles in the dielectric functions of bulk B 4 n 4 and monolayer B 4 n 4. The newly proposed monolayer B 4 n 4 is a potential candidate for designing optoelectronic devices such as transparent electrodes due to its high transmissivity. In recent years, the physicochemical properties of boron nitrides in different crystal structures are widely studied 1. Besides the work on the four common boron nitrides, namely hexagonal boron nitride (h-BN) 2 , rhombohedral boron nitride (r-BN) 3 , cubic boron nitride (c-BN) 4 and wurtzite boron nitride (w-BN) 5 , researchers have also devoted themselves to the preparations and properties of BN nanosheets 6. Low dimensional BN nanomaterials, such as h-BN, are famous for their excellent chemical inertness and thermal stability 7. L. Li et al. studied the effect of thicknesses of h-BN on the electric field screening by electrostatic force microscopy (EFM) and theoretical calculations, and found that h-BN is excellent dielectric substrate to support two-dimensional (2D) nanomaterials such as graphene, and MoS 2 8