“Homoleptic”　tetracoordinate　boron　compounds,　in　which　the　central　boron　atom　links　to　four　identical　atoms,　are　a　special　and　important　family　of　boron　compounds.　During　the　past　decades,　they　have　been　extensively　employed　in　inorganic,　organic,　macromolecular,　and　materials　chemistry.　Many　of　them　exhibit　a　diverse　range　of　outstanding　properties,　and　therefore,　the　synthesis　and　application　of　those　compounds　have　emerged　as　a　hot　research　topic　in　modern　boron　chemistry.　This　review　summarizes　and　discusses　the　“homoleptic”　tetracoordinate　boron　compounds,　which　are　organized　according　to　the　kinds　of　atoms　coordinated　to　the　central　boron.　©　2024　American　Chemical　Society.