In this study, it was aimed to determine the water-borne and food-borne boron accumulation in the liver and muscle tissues of Gold Fish (Carassius auratus Linnaeus, 1758). For each treatment, 12 individuals were. The water-borne boron treatments were applied as boron acid concentration of 1 mg/L, 10 mg/L and 20 mg/L in the aquarium water, while the food-borne boron treatments were prepared food contained the defined levels of boron (1 mg/kg, 5 mg/kg and 10 mg/kg) as boric acid. The boron levels in the tissues were determined by an ICP-MS procedure. The maximum boron concentration was found in the 20mg/L water borne boron treatment in the liver tissue (1.78±0.02 mg/kg). In the water-borne boron treatments, the maximum Transfer Factor (TF) was found in the 20mg/L boron concentration, and TF values were increased when the boron concentrations were decreasing. In the 1 mg/kg food-borne boron treatment, TF was found as 0, and increasing concentration of boron in the food caused an increase in TF reached about 0.06. This study suggested that the target organ for boron accumulation is the liver rather than the muscles and the accumulation of food-borne boron is lower when comparing water-borne boron.