AbstractThe interactions between boron and polyols significantly impact the functioning of bioactive metabolites, algae, plant growth, and quorum determination in certain bacterial species. This wide array of boron‐inclusive compounds aligns with the expectation as boron ranks among the top ten most plentiful elements in seawater. Moreover, carbohydrates, largely comprising polyols, represent the most abundant class of biomass on earth. Lately, the complexes formed between boron and sugars have garnered interest. They have been employed to construct synthetic carbohydrate receptors. These complexes are typified by covalent interactions, enabling their conversion into aqueous solutions. The physical and chemical traits of boron and its established compounds suggest the feasibility of generating boron‐based lipids and glycolipids. Building upon the chemical and mathematical models that demonstrate the formation of protomembranes and biological membranes from complex lipids using low molecular weight polyols as their framework, it appears that the abiotic synthesis of boronolipids follows a parallel route. This review offers a succinct overview of naturally occurring boron compounds and delves into the possible existence of boronolipids within the makeup of protomembranes and biological membranes.