Boron is a mineral. Because a biochemical function has not been established for boron, no nutritional guidelines have been set. However boron has beneficial, if not essential effects, according to the USDA.
Boron plays a role in cell-membrane functions that influence hormones as well as the transport of calcium. Studies show that boron has a beneficial role in energy and metabolism, it enhances the response to estrogen therapy, improves motor skills and cognitive processes including attention and memory.