We studied depthwise distribution of B extractable by tartaric acid (TA), ammonium acetate (AA), mannitol calcium chloride (MCC) and hot calcium chloride (HCC) in some acidic Inceptisols of West Bengal. The magnitude of B extraction follows: TA > HCC > AA > MCC and showed a decrease with an increase in soil depth. The highest value (with TA) is related to its ability for complexation with boric acid and maintenance of a low soil extract pH, while the lowest value (with MCC) is explained by the unlikely possibility of the presence of B as borate at acidic pH and, thus, the formation of B-mannitol complex. The decrease in extractable B with soil depth is attributed to the decrease in organic C and the increase in the Fe- and Mn-oxide content of the soils. Implications of the influences of soil properties on the extractable B content of soils are discussed.