Objectives: The study of core-shell magnetic nanoparticles has a wide range of applications because of the unique combination of the nanoscale magnetic core and the functional shell. Characterization and application of one important class of core-shell magnetic nanoparticles (MNPs), i.e., iron oxide core (Fe3O4/¿-Fe2O3) with a silica shell and outer of gold (Fe3O4-SiO2@Gold (FSG)) in Boron Neutrons Capture Therapy (BNCT) highlighted. The main problem dealing with cancer cells is that the tumor and normal cells ones are mixed without a map of the boron accumulation. Methods: Areas specifically discussed in this report include the possibility of a FSG mediated by liposome as the boron carriers for the transfer of boron compound to tumor tissue. Furthermore, folate receptor was considered as an appropriate substrate that has great potential to attach to tumor on the surface of cancer cells. The present work aimed to study boron biodistribution in the muscle cancer animal model in Bagg Albino (BALB/c) mice employing PEGylated liposome-encapsulated FSG formulations. Results: The predetermined boron concentration was obtained to be 20-35 mg 10B/g. Samples of the tumor tissue, such as kidney, liver, lung, heart, skin, spleen, brain, stomach, and bone were taken as post-administration at different times to measure boron content by Inductively Coupled Plasma (ICP) analysis. The results showed the existence of GLUT-5 expression as an erythrocyte-type glucose transporter protein in a wide variety of tumor cells. Conclusions: Fe3O4-SiO2 nanoparticles are highly biocompatible with biological materials and gold shell also imparts the magnetic nanoparticles with many intriguing functional propertiesPeer ReviewedPostprint (published version