Boron in tourmaline, a high refractory mineral with a high boron content (approximately 3%), can be determined after aqueous leaching of a sodium carbonate-zinc oxide melt. Boron is separated effectively from the major elements of matrix, such as silicon, calcium and magnesium and especially from iron, the main spectral interfering element. Measurements were performed by inductively coupled plasma atomic emission spectrometry. A determination limit of 4 microg/g could be achieved when 200 mg of sample are analyzed with a precision of 5.2% RSD. This method could be applied to the determination of fluorine in the same solution.