In this paper, we study the analytical smoothing effect of Cauchy problem for the incompressible Boussinesq equations. Precisely, we use the Fourier method to prove that the Sobolev H 1-solution to the incompressible Boussinesq equations in periodic domain is analytic for any positive time. So the incompressible Boussinesq equation admet exactly same smoothing effect properties of incompressible Navier-Stokes equations.