The determination of available boron in soil is of great significance to evaluate the supply level of available boron in the soil. The content of available boron in the soil directly affects the growth process of plants, so how to extract and determine the content of available boron is very important. However, the traditional methods of boiling water extraction curcumin colorimetry and boiling water extraction methylene amine colorimetry have a long process and slow speed, which can not meet the requirements of large-scale and rapid determination of soil samples. In this study, the available boron in soil was extracted by boiling water, and the extraction solution was determined by inductively coupled plasma atomic emission spectrometry. The main purpose of this study is to compare the extraction in a closed and open environment, the best extraction time, the interference of spectral lines in the determination process and different soil types, and to optimize the conditions suitable for analyzing the available boron in soil. The results showed that the available boron in different types of soil was the closest to the certified value of reference material in the boiling water extraction for 10 minutes under the open environment. In the determination process, the content of iron raised by the boiling water extraction was relatively low, which had no effect on the content of available boron. The detection limit of this method is 0.004 9 μg·g-1, and the RSD of the results is less than 9%. The accuracy of the method is verified by 12 national standard materials for the analysis of effective soil components, and the results are consistent with the recommended values. Boiling water extraction inductively coupled plasma atomic emission spectrometry (ICP-OES) has the advantages of simple operation, short process, fast detection, accurate and reliable analysis results, avoiding boron pollution in the process of sample treatment. It can extract dozens of soil samples at a time, greatly improving the analysis efficiency, and is suitable for the determination of effective boron content in the soil.