To improve the ignition and combustion performance of boron (B), the B@ potassium perchlorate (KP) composite micro‐units are successfully prepared by recrystallization of solvent evaporation. The morphology and structural composition show that B@KP composite micro‐units are formed by the gentle recrystallization of KP at the heterogeneous interface between B particles and solvents. It is shown by thermal analysis that the initial thermal decomposition temperature of KP is reduced by 49 °C due to the reduction of particle size. In addition, the heat of 420 J/g released by the thermal decomposition of KP is beneficial to the evaporation of the oxide boron (B2O3) film on the surface of B, which reduces the initial oxidation temperature of B by 185 °C and improves the ignition performance of B. Interestingly, the oxygen (O2) released by the thermal decomposition of KP quickly reacts with B to release heat of 3608 J/g, which improves the combustion performance of B. The optimal mass ratio of B to KP is 1: 5, which results in the ignition delay time of 641 ms, a reduction of 19 ms compared to the physical mixed sample. The ignition delay times of other samples are 724 ms, 680 ms and 650 ms respectively, and B could not be ignited successfully. In the combustion process, all samples emit a bright green flame of B combustion, and even a fierce combustion flame like a mushroom cloud appears. In a word, the B@KP composite micro‐units have great potential for application in solid propellants.