The present study was based on the general hypothesis that boron may affect the accumulation and utilization of other nutrients in plant. For this purpose a field experiment was carried out to find out the influence of boron on the different nutrients content in FCV tobacco (Nicotiana tabacum L.) at TRS Khan Garhi, Mardan, during 2010-2011. Two varieties TM-2008 and Speight G-28 were tested and six levels of boron (0, 0.5, 1, 2, 3 and 5 kg·ha-1) were applied in the form of boric acid, in randomized complete block design in split plot arrangement and replicated thrice. Results indicated that the yield of tobacco crop increased with 1 kg·B·ha-1 and then decreased sequence wise in both varieties. N and P concentrations were significantly affected by applied boron. Similarly, potassium was increased which is a good indication for a better quality of tobacco crop. Application of boron significantly increased the concentrations of boron nutrients ratios such as K/B;Cl/B and Mn/Fe were decreased while K/Cl and Zn/Cu ratios were increased at lower boron concentrations but decreased at higher concentrations of boron. The fertilizer use efficiency of both the cultivars showed similar trend;however, Speight G-28 was more efficient than TM-2008 in boron accumulation. The overall results revealed that the application of boron should be encouraged for balancing nutrients concentration, thus getting higher yield in the prevailing conditions.