The properties and applications of boron nitride (BN) nanosheets are complementary to those of graphene, with advantages in chemical and thermal stability. Biocompatibility is an important property for future biomedical applications but has not been investigated experimentally. We studied the biocompatibility of BN nanosheets of different sizes and compared it with that of BN nanoparticles in osteoblast-like cells (SaOS₂). Our results showed that the biocompatibility of BN nanomaterials depends on their size, shape, structure, and surface chemical properties. Electron spin resonance measurement revealed that unsaturated B atoms located at the nanosheet edges or on the particle surface are responsible for the cell death.