Over the past decade, acyl boronates have emerged as versatile and valuable precursors in organic synthesis, facilitating the construction of diverse and important classes of compounds. In this review, we highlight a growing application of acyl boronates that has gained significant traction in recent years, namely, their use in the regioselective construction of boronate-substituted or boron-containing heterocyclic motifs. This approach leverages the unique bifunctional nature of acyl boronates, which combines the reactivity of both the boron moiety and the carbonyl group within the same molecule.Particular emphasis is placed on the structural diversity and synthetic utility of these compounds, as well as their emerging roles in both synthetic organic chemistry and materials science.

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