Lithium-sulfur (Li-S) batteries play a crucial role in the development of next-generation electrochemical energy storage technology due to its high energy density and low cost. However, their practical application is still hindered by the sluggish kinetics and low reversibility of the conversion reactions, which contribute to relatively low practical capacity, Coulombic inefficiency, and cycling instability. In this regard, the rational design of conductive, adsorptive and catalytic functional materials presents a critical pathway to stabilize and promote sulfur electrochemistry. Benefiting from the unique atomic and electronic structures of boron, boron-based materials exhibit multifarious and tunable physical, chemical and electrochemical properties, and have received extensive research attentions in Li-S batteries. This paper reviews the recent research progress of boron-based materials, including borophene, boron atom-doped carbon, metal borides and non-metal borides in Li-S batteries, concludes the remaining problems and proposes the future developing perspective.