In this study, boric acid (BA)-doped polyaniline (PAni) conducting polymer (PAni-BA) was chemically synthesized in the emeraldine salt form using (NH4)(2)S2O8 as an oxidant agent. The structural and morphological properties of PAni-BA were characterized by Fourier Transform Infrared Spectroscopy (FTIR), Thermo-gravimetric analysis (TGA) and Scanning Electron Microscopy (SEM) analyzes. The sensing and optical properties of the PAni-BA solutions prepared in dimethylsulfoxide (DMSO) were firstly examined. The effects of concentration on optoelectronic parameters and single oscillator model parameters of the PAni-BA solutions were investigated. Finally, electrical and optical conductance values of the PAni-BA were compared. It was observed that the PAniBA can be used for the fabrication of many optoelectronic devices due to its suitable optical properties and low optical band gap.