Boron doped zinc oxide (ZnO) nanotubes have successfully been grown using seed-mediated hydrothermal method at various concentrations of precursor-surfactant solution. The growth of ZnO nanotubes was carried out at a temperature of 90°C for 8 hours and a drop in temperature to 50°C for 16 hours. In this study, the effect of concentration ratio of precursor-surfactant was evaluated. Samples were characterized using UV-Vis Spectroscopy, X-ray diffraction (XRD), Field Emission Scanning Electron Microscopy (FESEM) and Energy Dispersive X-ray (EDX). UV-Vis spectra of the samples showed that the ZnO nanotubes were grown on the Flourine Tin Oxide (FTO) and the strong absorption occurred in the wavelength range of 300-400 nm, which is typical spectrum for hexagonal-nanostructure. XRD patterns showed five diffraction peaks at 2θ = 32.05°, 34.5°, 36.35°, 47.75° and 56,9°. The analysis of EVA Diffrac Plus confirmed the peaks were represented to the lattice of (100), (002), (101), (102), and (110) respectively. FESEM images of the samples showed the hexagonal-shaped ZnO nanotubes with an average diameter of 50-340 nm and an average thickness of 1.2 - 4.4 μm observed for all samples. Uniformity the size and shape of ZnO nanotubes become higher as concentrations of ZNH decreased. The EDX spectra of the samples showed the percentage of weight of Zn, O, and B was 69.35%, 21.60% and 4.76% respectively, while the percentage of their atoms was 33, 06%, 42.08% and 13.71% respectively. The B-doped ZnO nanotubes solar cells were fabricated by arranging a sandwich structure, consisting of the FTO, ZnO nanotubes, dye, electrolyte and platinum thin film. I-V characteristics of cell were carried out under irradiation of 100 mWcm<sup>-2</sup> halogen lamp. The I-V curves produced the highest efficiency from the cells utilizing the B-doped ZnO nanotubes with their concentration ratio of precursor-surfactant of 0.1 M : 0.04 M as the active material, which was 0.352%. This value is much higher than that of pure ZnO nanotube based DSSC of 0.05%.