Abstract: The available boron from soil were treated by derect seething extraction with glassware for 5min and boiling water bath extraction with Teflon bottle for 65min at the temperature of 100℃. Then the filtrate was determined by inductively coupled plasma mass spectrometry (ICP-MS). Compared with the results from traditional derect seething water method, the results from boiling water bath method showed that the blank level was low, the condition was easy to control, the cost was low, and the determination value for available boron was lower than standard value obtained from derect seething method. The standard substances including GBW07412-GBW07417 were analyzed to demonstrate the accuracy and precision and the obtained values were found to be in a reasonable agreement with the certified values. The results of the two methods were correlative (r= 0.988). The detection limits were 0.68ng/g and 8.22ng/g, respectively. The contents of available boron in soils of boron mineral area were also determined with the two methods.