| 101. | .bnk | Adlib instrument bank file |
| 102. | .bnr | Graphics Banner (Banner - Poster) |
| 103. | .bob | Bitmap graphics (BOB Image file) |
| 104. | .bol | Bolletta Telefonica File ◊ PTDATA Pointname File |
| 105. | .bom | Bill of materials file (Orcad Schematic Capture) |
| 106. | .boo | Book (IBM BookManager) ◊ Bootstrap (Kermit protocol binary file) ◊ Encoded file archive (ascii) (Boo) |
| 107. | .book | Book (Adobe FrameMaker) |
| 108. | .box | Mailbox (Lotus Notes) ◊ Preview (Preview Systems ZipLock/Vbox) |
| 109. | .boz | Compressed file archive (bzip over zip) |
| 110. | .bpc | Chart (Business Plan Toolkit) |
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