Boron is neither acidic nor basic. It is an amphoteric element, which means that it can react with both acids and bases. When boron reacts with an acid, it acts as a base and forms a salt. When boron reacts with a base, it acts as an acid and forms a hydroxide.

For example, when boron reacts with hydrochloric acid, it forms boron trichloride:

$$B + 3HCl \rightarrow BCl_3 + 3H_2$$

When boron reacts with sodium hydroxide, it forms sodium borate:

$$B + 3NaOH \rightarrow NaBO_2 + 3H_2$$