"Homoleptic" tetracoordinate boron compounds, in which the central boron atom links to four identical atoms, are a special and important family of boron compounds. During the past decades, they have been extensively employed in inorganic, organic, macromolecular, and materials chemistry. Many of them exhibit a diverse range of outstanding properties, and therefore, the synthesis and application of those compounds have emerged as a hot research topic in modern boron chemistry. This review summarizes and discusses the "homoleptic" tetracoordinate boron compounds, which are organized according to the kinds of atoms coordinated to the central boron.