Objectives: To determine boron concentration and histopathological changes in testis tissue after subacute boric acid exposure. Material: Control group was constituted of 24 male albino Sprague-Dawley rats, 10-12 weeks of age, weighing 280 g. For experimental group, 72 male, albino Sprague-Dawley rats, 10-12 weeks of age, weighing 290 g were used. Body and testis weights and also plasma and testis boron concentrations of control and experimental rats were measured. Methods: Different doses of boric acid (100 - 275 - 400 mg/kg/day) were administered and blood samples and testis tissues were collected at 10th, 30th and 45th days. For each dose. 8 rats from experimental and 8 rats from control groups were operated on these days. Body and testis weights were calculated. Testis boron concentrations were measured by spectrophotometer. Microscopic examinations were done. Results: Body weight of control groups was increased. Testis weights, in the third experimental group, was decreased on the 10th day compared to the 30th and 45th days. Testis boron concentrations were increased significantly in each experimental group. In histopathological examinations, time- and dose-dependent degenerations were seen in spermato-spermiogenesis. Decreased numbers of seminiferous tubules and increase in interstitial connective tissue were detected. Conclusion: Subacute boric acid exposure revealed a significant accumulation of boron in testis associated with histopathological changes. [ABSTRACT FROM AUTHOR]