Boron is a micronutrient necessary for plant growth. Without adequate boron in the soil, plants may appear healthy but will not flower or fruit. Water, organic matter and soil texture are all factors that affect boron in soil. The balance of too little or too much between plants and boron is a delicate one. Heavy boron soil concentration can be toxic to plants. Boron helps control the transport of sugars in plants. It is important to cell division and seed development. As a micronutrient, the amount of boron in soil is minute, but among micronutrients, boron deficiency in plants is the most common.