text: Borate anions are largely in the form of the undissociated acid in aqueous solution at physiological pH. No further metabolism occurs in either animals or plants. In animals, boric acid/borate salts are essentially completely absorbed following oral ingestion. Absorption occurs via inhalation, although quantitative data are unavailable. Limited data indicate that boric acid/salts are not absorbed through intact skin to any significant extent, although absorption occurs through skin that is severely abraded. It distributes throughout the body and is not retained in tissues, except for bone, and is rapidly excreted in the urine.