Abstract: Boron neutron capture therapy (BNCT) is an extensively studied radiotherapeutic strategy for cancer treatment. BNCT is based on irradiation of malignant tumour cells with neutrons after uptake of a B-10 containing molecule. Alpha particles, locally produced by neutron irradiation kill the cancer cells. Important for ongoing research regarding cellular uptake and cytotoxicity of a large variety of B-10 containing molecules is the accurate determination of boron concentrations in cell cultures. In this work, the sample preparation for quantitative inductively coupled plasma mass spectrometry (ICP-MS) analysis on cell cultures was optimized. By making use of acid digestion combined with UV digestion, low detection limits (0.4 mu g L-1) and full recoveries of boron could be achieved while measurements were free of spectral and non-spectral interferences. Finally, cell-associated boron in the form of 4-borono-l-phenylalanine (l-BPA) in vascular endothelial cell cultures could be determined with ICP-MS as (1.26 +/- 0.10) x 10(9) boron atoms per cell. The developed method can prove its importance for further BNCT research and elemental analysis of cell cultures.