The short (< 10 microns) ranges of alpha and 7Li particles produced during boron neutron capture therapy (BNCT) make the partitioning of the boronated drug within and without the cell of critical importance. The evaluation of the potential usefulness of a boron-containing substance for BNCT requires information about its intracellular accumulation. In the present report, an in vitro method is described for direct measurement of intracellular boron based on rapid centrifugation of cells through a layer of mineral oil and silicon oil to strip away extracellular growth medium. The intracellular concentrations of boronophenylalanine (BPA), mercaptoborane (BSH) and horic acid in malignant cells and in normal cells have been compared. The accumulation ratio is defined as the ratio of the intracellular to the extracellular boron concentration. Boric acid showed an accumulation ratio of 1 while the ratios for BSH and BPA were dependent on cell type and tended to be greater for BPA than for BSH in malignant but not in normal cells.