Soil contains boron as insoluble minerals (tourmaline) and soluble mineral like boric acid, and it cannot go into any oxidation, reduction or volatilization process. Plants take up boron through the soil solution (Hatcher et al., 1959), and its availability to plant depends directly on adsorption reaction in soil (Goldberg et al., 1993). Different factors like pH, texture, calcium carbonate, organic matter, moisture and temperature , influence boron uptake and availability to plants. Geostatistic has an important role for an explanation of the spatial distribution of soil variables and boron forms in the surveyed area. This chapter reviews the boron availability,.