A solution culture experiment was conducted by using ¹⁴C labeled methods to investigate the effect of boron on carbohydrate assimilation and transformation in wheat.The results showed that the soluble sugar content in stems was higher in the treatments of boron-free and 0.3 mol L^-1 B (B_0.3) than in the treatments of 1 and 10 mol L^-1 B (B₁ and B₁₀) because the abnormal developmental stamens caused an accumulation of soluble sugar in stems.However, the translocation of soluble sugar was not retarded in the treatments of boron-free and boron-deficiency.Boron-free affects the accumulation of total sugar in wheat, while boron-deficiency (B_0.3) affects the accumulat ion of total sugar in only in the productive growth stage, resulted in the failure of grain set and decrease in accumulation of total.