Species and cultivar differences in boron (B) uptake at low B availability and tolerance to high external B are known for many species but mechanisms explaining such differences remain obscure. Here we contrast B uptake and distribution between two cultivars of tomato and celery that differ significantly in their susceptibility to B deficiency. The celery cultivar S48-54-1 and tomato cultivar 'Brittle' are known to be more susceptible to B deficiency (inefficient) than the closely related cultivars 'Emerson Pascal' and 'Rutgers' (efficient), respectively. B uptake and distribution was also compared in two wheat lines differing in tolerance to B excess ('Chinese Spring', sensitive and Lophopyrum Amphiploid, tolerant). Results showed that there is no significant difference in either the specific uptake rate (I-M) of B-10 or the relative growth rate (RGR) between the efficient cultivar (Emerson Pascal) and less efficient cultivar (S48-54-1) of celery. However, the distribution of B-10 among plant organs (leaves, stems and roots) of Emerson Pascal was different from S48-54-1. In Emerson Pascal more than 63% of accumulated B was present in the shoots while in S48-54-1 only 45% of accumulated B was present in shoots. In tomato plants, in addition to differences in B distribution among plant organs between the efficient (Rutgers) and less efficient (Brittle) cultivars, the specific uptake rate of B-10 was significantly higher in the efficient cultivar. In wheat, the tolerant line (Amphiploid) took up less B than the less tolerant cultivar (Chinese Spring), and the pattern of B distribution among plant organs was different with a greater percentage of B found in roots of Chinese Spring compared to Amphiploid. Differences in sensitivity to B deficiency and excess amongst cultivars and species were a consequence of either reduced B uptake as in wheat (Amphiploid), a restriction in B translocation from roots to shoot as in celery (S48-54-1) or a combination of both process as in tomato (Brittle).