Boron is found in nature as borates, which are compounds that contain boron and oxygen. Borates are found in many different minerals, including borax, tourmaline, and ulexite. Borax is a white mineral that is found in evaporite deposits. Tourmaline is a black or green mineral that is found in igneous and metamorphic rocks. Ulexite is a white or colorless mineral that is found in evaporite deposits.

Boron is also found in seawater and in some plants. The concentration of boron in seawater is about 4 parts per million. The concentration of boron in plants varies depending on the species. For example, some plants, such as alfalfa and clover, contain relatively high levels of boron, while other plants, such as corn and wheat, contain relatively low levels of boron.

Boron is an essential element for plants. It is involved in many different plant processes, including photosynthesis, cell division, and water transport. Boron deficiency can cause a number of problems in plants, including stunted growth, yellow leaves, and poor fruit development.