This study investigates the response of two wheat cultivars to boron toxicity stress. Plants were cultivated in sand culture and boron was applied to the culture for 10-day. Symptoms, tiller number, boron concentration, soluble sugars, proteins and other free amino acids than proline were studied. The differences between the cultivars were apparent from higher boron and the chlorosis in tolerant cultivar was about 7% compared to the sensitive one 70%. Tiller number gradual decreased in tolerantcultivar, while in sensitive one a dramatic reduction was exhibited by increasing boron level in culture media. In most boron levels, although the accumulation of soluble carbohydrates was significantly stimulated in shoot of B-sensitive cultivar (Gemmeza 9; S), there were no appreciable differences in the production of carbohydrates in shoot of B-tolerant cultivar (Sakha 93; T). However, the soluble proteins production did not affect by most boron levels in both cultivars. The presence of boron at various concentrations induced a production of free amino acids in shoots of each of the two test cultivars. Tiller number (yield index) decreased in the two test cultivars and was in range 50-59 and 84-92% less than control plants for tolerant and sensitive cultivar, respectively.