In this paper, using the density functional theory framework with the FP-LAPW + lo method by GGA approximation, the electronic and optical properties such as band structure, density of states, dielectric function, energy loss function, absorption and reflection have been investigated for borophene nano-sheet. The optical properties of the borophene have been changed as the incident light direction whereas has the metallic and semiconductor behavior, in the borophene sheet and perpendicular light angles, respectively. Therefore, it can be said that the optical properties of this material are anisotropic.