A method has been developed for the determination of traces of boron in graphite powder. The graphite powder was made into a paste using Na₂CO₃ solution (flux). The paste form of graphite powder was fused in a muffle furnace and was mixed in a glycerol solution. The flux was separated from the glycerol solution as a solid residue by heating over a water bath. The boron present in the glycerol solution was measured by ICP-OES. Compared to conventional Na₂CO₃ fusion, the amount of flux and fusion time were reduced by a factor of 32 and 8, respectively. Due to the extraction of boron from the flux into glycerol solution, the preconcentration was increased by a factor of 200. The separation of flux was >92% with the recovery of analyte in the range of 92–96%. The detection limit was found to be 90 ng g^-1.