Abstract: In this paper,studies were mainly made of the soil sample by boiling water extraction for 5 minutes for the purpose of determination of boron content. The method was used to form a yellow complex by boron and azomethine in weak acidic solution in order to make a colorimetric determination,in the range of 0~10 mg·10 ml^-1 by use of the Lambert-Bill law determination method, and the sensitivity was 0.0013 mg·cm^-2. The extraction was directly determinated by inductively coupled plasma atomic emission spectrometry(ICP-AES),the detection limit was 0.0041,and the variation coefficient was 3.49%. Comparing the test of soil effective state of national standard substances,methods of coefficient of variation were 4.24% and 20.84%. The test results of the ICP-AES were better than those of the colorimetric method.