Boron nitride nanosheets (BNNSs) are a promising material for biomedical applications due to their unique physical and chemical properties. They are chemically inert, thermally stable, and resistant to oxidation, making them ideal candidates for drug, gene, and protein delivery into cells. In this study, BNNSs are synthesized using femtosecond laser ablation method to a particle size below 100 nm in order to functionalize with folic acid (FA). The results will suggest that FA-grafted BNNSs are a promising nanocarrier for drug, gene, and protein delivery into cells.For laser ablation, an amplified femtosecond fiber laser (FemtoLux3, EKSPLA) is used having wavelength of 1030 nm with pulse duration of 300 fs at 3 μJ/pulse intensity (1 MHz). The laser was focused with a focal lens of 150 mm for 8 hours on 2 mg of BN dispersed in 20 ml isopropyl alcohol (IPA) solution after sonicating for 30 minutes.After ablation the sample was centrifuged, and the upper 3 ml was extracted. SEM was used to investigate the structure of the particles. In Figure 1, the obtained images show a sheet like structure with a particle size of 50 nm to 150 nm. Further, a dynamic light scattering particle size analyzer was used to measure the particle size distribution of the sample, which showed a peak intensity (22%) at size of 80 nm (Figure 2).This size is required for the grafting of folic acid on BN and drug delivery application. The grafting is conducted by a series of oxidation and covalent functionalization reactions. The resulting productobtained is FA-BNNS. The FA-BN conjugates can improve cellular uptake. It can improve the targeting and efficiency of drug treatments also can reduce effects and toxicity associated with conventional drug delivery methods.