Boron (B) is an essential micronutrient for nutrition and growth of the plants, it is associated to the productivity of crops and quality of agricultural products.However, an excess of B produces toxicity and negative impacts on the plants affecting different shackles of the productive chain of many crops.From the above it is concluded that the correct diagnosis of phytoavailable B amounts in the soils, as well as, its correct incorporation during the fertilization process, are essential stages for the development of sustainable crops.The aim of this study was to develop new polymer materials based in polyurethanes (PUs), for the building of fertilization smart systems for B which will permit to proceed towards the implementation of new technologies with potential agricultural applications.For that, different methodologies were evaluated for the construction of boron-retaining polymers: (i) urethanization of high molecular weight polyols, (ii) making of interpenetrating polymer networks and (iii) urethane-based grafting polymers.Polymers were synthesized and characterized by different techniques and the B amounts Boron Smart polymer Polymer network Grafting polymer