Abstract: The polymers based on dynamic borate bonds had certain self-healing ability and multiple responses to stimuli, and they could respond to biological signal changes by inducing topological recombination of physical/chemical structures in the materials. A variety of natural/non-natural polymer materials based on three different transesterification mechanisms of borate esters were reviewed in this paper, namely hydrolysis/re-esterification, transesterification between diol and borate and transesterification between borate and borate. It was a strategy to design a more stable tetrahedral borate structure through the synergistic effect of traditional covalent bond and borate dynamic covalent bond to solve the borate ester polymer short plate. Application potential of borate-based polymers in many fields was summarized, such as biomedicine, sensors and recyclable materials. The synergistic of borate ester bond and other dynamic bonds to prepare ideal polymer materials was mainly emphasized, such as hydrogels, organic gels, liquid crystal materials, recyclable nanomaterials, etc.