Boron is an important element found in limited resources on earth, especially in Turkey, and is essential for living organisms. Boron plays key roles in human and animal systems. While boron shows its important effects as an essential element at low concentrations in the organism, it causes different toxic effects to occur at high concentrations. There are different studies on boron and boron-containing compounds effects on organisms, toxic effects mechanisms need to be detailed. Boron and its compounds can cause toxic effects in oral, dermal, and inhalation exposure and even deadly effects at very high concentrations. The use of disinfectant and cleaning products containing boron as sprays, fertilizers, etc., during the Covid-19 pandemic also increases the interest in this issue. Boron exposure could cause lung irritation, dermal irritation, genotoxicity in male reproductive system, teratogenicity in concentration-dependent manner. In vitro studies have tried to explain the toxic effects mechanisms. The aim of the current work is to explain the toxic effect mechanisms of boron and boron compounds on body systems.