Niacin ( Nicotinic acid, B3 vitamin) may be involved in reduction of toxic effects of boron by regulating growth metabolism. This study was designed to examine whether external niacin treatment would improve the boron mobility in carrot callus cells or not. The results showed that excess boron caused tracheary inversions in meristematic root tissue, and also a shortage was seen in tracheary lengths with boric acid treatment. Boron excess induced the plant tolerance to water stress inverting the tracheary cells. This shortage converted nearly to normal size with niacin and boron treatment together. The results showed that boron mobility induced by niacin could reduce significantly the fresh and dry weight of carrot root cells, protein and ABA content was reduced also, in contrary, external boron and boron with niacin treatment considerable increased the two factors after one month stress. Fresh weight reduction and ABA content reduction indicated that niacin treatment caused water stress on the root cells of carrot, but boron treatment and boron with niacin treatment increased drought tolerance in carrot cells by increasing the both factors. In addition, turning the conversion of the length of the trachearies to their normal size proved that niacin treatment ended the polarizing effects of boron on cell walls.