The influence of boron existing in sample solution on the excitation temperature of the ICP was studied in the present paper. Method of Boltzmann plot of Fe lines were used for the excitation temperature determination. Slop of the plot was obtained from linearity regression. Experimental results showed that excitation temperature was varied with the reference values of lg(gf), and boron concentration has no effect on the temperature. The conclusion is quite different from Ref<参考文献原文> which was earlier reported by Broekaert.