Boron-10 enriched elemental boron is assayed for total boron by mass spectrometrlc isotope dilution. Samples are fused with a sodium carbonate flux, dissolved in water, and spiked with National Bureau of Standards boric acid, which Is certified for boron content as well as isotopic abundance. The mixture is converted to sodium tetraborate and analyzed isotopically by thermionic emission of the Na2B02+ ion. The method is not biased with respect to titrlmetric assay. Replicate determinations have a relative standard deviation less than 0.1 %.