To explore the feasibility of employing boron neutron capture therapy (BNCT) to treat liver tumors, the effects of BNCT were investigated by using liver tumor models and normal hepatocytes in mice. Liver tumor models in C3H mice were developed by intrasplenic injection of SCCVII tumor cells. After borocaptate sodium (BSH) and boronophenylalanine (BPA) administration, B-10 concentrations were measured in tumors and liver and the liver was irradiated with thermal neutrons. The effects of BNCT on the tumor and normal hepatocytes were studied by using colony formation assay and micronucleus assay, respectively. To compare the effects of BSN-BNCT and BPA-BNCT, the compound biological effectiveness (CBE) factor was determined, The CBE factors for BSH on the tumor were 4.22 and 2.29 using D-10 and D-0 as endpoints, respectively. Those for BPA were 9.94 and 5.64, In the case of hepatocytes, the CBE factors for BSH and BPA were 0.94 and 4.25, respectively. Tumor-to-liver ratios of boron concentration following BSH and RPA administration were 0.3 and 2.8, respectively. Considering the accumulation ratios of B-10, the therapeutic gain factors for BSH and BPA were 0.7-1.3 and 3.8-6.6, respectively, Therefore, it may be feasible to treat liver tumors with BPA-BNCT.