NONCOMBUSTIBLE AND FIREPROOFING POLYMER COMPOSITIONS ARE PREPARED BY REACTING VIA A CONDENSATION MECHANISM, A POLYCOL, AN ORGANIC ANHYDRIDE, OR AN ORGANIC ACID, AND BORIC ACID TO FORM FIRST AN ESTERIFIED MATERIAL AND THEN FURTHER CONDENSING THIS ESTERIFIED MATERIAL WITH BOTH A NITROGENOUS SPUMIFIC COMPOUND AND A CARBOHYDRATE CLASS COMPOUND TO FORM THE NONCOMBUSTIBLE AND FIREPROOFING POLYMER COMPOSITIONS. THE POLYMER COMPOSITIONS MAY THEN BE FORMED INTO NONCOMBUSTIBLE FILMS, SHEETS, LAMINATES OR FIBERS, CAST, EXTRUDED OR OTHERWISE FORMED INTO ARTICLES OR MAY BE INCORPORATED INTO PAINTS, LACQUERS, VARNISHES, PLASTICS, RUBBERS, TO YIELD THESE MATERIALS FIREPROOF, AND ADDITIONALLY MAY BE COATED ALONE OR AS A FURTHER COMPOSITION ON FIBERS, FABRICS, WOOD, PAPER, CARDBOARD, PLASTICS, LEATHER, WIRE AND SO ON.