The boron isotope abundance measured by the inductively coupled plasma mass spectrometry (ICP-MS) was corrected under the optimal instrument conditions using standard solution of the boron isotope standard reference NIST SRM 951

and both the correction factor and the linear concentration range were determined. Boron isotope abundance of (CH3)2O·BF3 complex was measured under the same instrument conditions when 10B isotope was concentrated

with the relative standard deviation of 1.095%. The instrument stability was checked. The method to measure the boron isotope abundance has a low “memory effect”. The results are reliable and have a high precision.