Studies on boron, its mechanism and health effects are growing although the safe limits of daily boron exposure have not been clarified. Current knowledge about the toxic levels of boron on humans is not sufficient and needs to be improved. The main toxic effect of boron in animals involves the reproductive system, including specific adverse effects in the male reproductive tract in rats, mice and dogs. Boron determination in biological matrices needs sufficiently sensitive procedures for detection at trace levels, and many techniques do exist. In this paper, we reviewed the general view of potential impact of boron on health, exposure of boron and its determination techniques.