Abstract: In order to support the theoretical basis of sugar beet production practice under boron application, the experiment was to study the nutrition absorbing rule in sugar beet plant under different boron levels. Under water culture condition, sugar beet seed HI0099 was selected as experimental material. Four nutrition concentrations of boron were set: very deficiency (T1, 0.05 mg/L), deficiency (T2,0.5 mg/L), normal (T3, 2.0 mg/L), excessive toxicity (T4, 30.0 mg/L). Azomethine-h colorimetric method was used to measure the boron content of sugar beet and analyze the relationship between boron content variety of sugar beet and different boron nutrition. The result showed that with different boron nutrition treatments, boron content of the same part under different stages presented: boron toxicity treatment ＞ boron normal treatment ＞ boron deficiency treatment ＞ boron very deficiency treatment. Boron content in different parts under the same treatment presented the same rule: mature leaves ＞ immature leaves ＞ mature petioles ＞ immature petioles ＞ roots. The above showed that the influence of boron nutrition levels on plant boron content was obvious. With the increase of boron application, plant boron content increased. The mature leaves demanded boron to the maximum and were the most sensitive to boron levels. So outroot feeding was a very effective method in sugar beet production.