Neutron absorber materials are used in spent fuel pool (SFP) storage racks to increase storage capacity while maintaining criticality safety margins. BORAL® is the most commonly used neutron absorber material in SFPs in the United States and is used in many countries, including Mexico, Korea, and Taiwan. EPRI initiated the Zion comparative analysis project to determine conditions of the neutron absorber panels after residing in the Zion SFP for more than 20 years and to evaluate the adequacy of current monitoring approaches, including coupon and in situ measurements. The overall scope of this project allows evaluation of the condition of neutron absorber panels and comparison of data obtained from coupon analysis as well as in situ measurements to actual panel data. In this paper, the comparison of the Zion panel results against Zion coupon results are presented.