The success of boron neutron capture therapy(BNCT) mainly depends on sufficient spatial bio-distribution of boron(10B) localized around or within the neoplastic cells to produce a high dose gradient between the tumor and healthy tissue. Contrary to what is usual in radiotherapy, BNCT proposes treatment planning directed at the cell instead of the tumor mass. However, it is not yet possible to precisely determine the concentration of 10B in a specific tissue in real-time using non-invasive methods. Some critical issues still need to be resolved if BNCT is to become valuable, minimally invasive, and efficient cancer treatment. This review article provides an overview of fundamental principles, the recent advances, and future directions of BNCT as cellular targeted cancer therapy. The main emphasis is on topics related to biological dosimetry, methods for as-sessment of boron concentration, mechanisms of action of BNCT, and its physical bases for clinical implementation.