Potassium Tetraborate is prepared by reacting boric acid, water, & potassium hydroxide under controlled conditions. This alkaline compound is known to possess great buffering properties with ability to neutralize acids. It is used as solvent for metallic oxides and for preparation of soldering, brazing, & welding fluxes in order to avoid glare. This chemical possesses molecular formula K2B4O7.4H2O with utmost purity. It is also an important compound for automotive lubricants for having anti-corrosion and anti-wear properties with ability to increase load carrying ability of gears. Potassium Tetraborate has excellent ability of absorbing thermal neutrons with high aqueous solubility.