Possible sources of errors in the determination of boron in plant samples were examined. This paper will first describe some general features and then the following steps in the pre‐treatment of plant samples:a.Dryingb.Grindingc.Dry ashing, effects of temperature, time and additivesd.Wet ashing, loss of boron when using different acids, boron contamination from glassware and other related aspectse.Extraction of plant samples