<?xml version="1.0" encoding="us-ascii"?>
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/SegmentReportingScheduleofGrossRevenueDetails" xlink:href="brls-20260331.xsd#SegmentReportingScheduleofGrossRevenueDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/SubsequentEventsDetails" xlink:href="brls-20260331.xsd#SubsequentEventsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/UnauditedCondensedConsolidatedBalanceSheets" xlink:href="brls-20260331.xsd#UnauditedCondensedConsolidatedBalanceSheets" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnaudited" xlink:href="brls-20260331.xsd#CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnaudited" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/BasisofPresentationandSignificantAccountingPoliciesDetails" xlink:href="brls-20260331.xsd#BasisofPresentationandSignificantAccountingPoliciesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/DebtDetails" xlink:href="brls-20260331.xsd#DebtDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/IncomeTaxesDetails" xlink:href="brls-20260331.xsd#IncomeTaxesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/BasisofPresentationandSignificantAccountingPoliciesScheduleofTotalCostBasisofMachinerySubjecttoDepreciationDetails" xlink:href="brls-20260331.xsd#BasisofPresentationandSignificantAccountingPoliciesScheduleofTotalCostBasisofMachinerySubjecttoDepreciationDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/EquityBasedCompensationScheduleofRestrictedStockDetails" xlink:href="brls-20260331.xsd#EquityBasedCompensationScheduleofRestrictedStockDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/Cover" xlink:href="brls-20260331.xsd#Cover" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnauditedParenthetical" xlink:href="brls-20260331.xsd#CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnauditedParenthetical" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/PPENetScheduleofPropertyPlantandEquipmentDetails" xlink:href="brls-20260331.xsd#PPENetScheduleofPropertyPlantandEquipmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/EquityBasedCompensationDetails" xlink:href="brls-20260331.xsd#EquityBasedCompensationDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/WarrantsScheduleofWarrantsOutstandingandExercisableDetails" xlink:href="brls-20260331.xsd#WarrantsScheduleofWarrantsOutstandingandExercisableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://borealisfoods.com/20260331/role/WarrantsDetails" xlink:href="brls-20260331.xsd#WarrantsDetails" xlink:type="simple" />
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/EquityBasedCompensationScheduleofRestrictedStockDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_1451" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_1446" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_1447" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_1452" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_1453" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_1448" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_1449" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2104" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_EquityBasedCompensationScheduleofRestrictedStockDetailsTable" xlink:label="brls_EquityBasedCompensationScheduleofRestrictedStockDetailsTable_1440" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis_1441" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember_1442" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_1450" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2104_default" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_1451" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_1446" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_1447" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_1452" />
    <link:definitionArc xlink:type="arc" order="19.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_1453" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_1448" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_1449" />
    <link:definitionArc xlink:type="arc" order="165.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis_1441" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2104" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="brls_EquityBasedCompensationScheduleofRestrictedStockDetailsTable_1440" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_EquityBasedCompensationScheduleofRestrictedStockDetailsTable_1440" xlink:to="us-gaap_AwardTypeAxis_1441" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2104" xlink:to="us-gaap_RestrictedStockMember_1442" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_1443" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_1450" />
    <link:definitionArc xlink:type="arc" order="165.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis_1441" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2104_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/SegmentReportingScheduleofGrossRevenueDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_InternationalMember" xlink:label="brls_InternationalMember_1475" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_MountainMember" xlink:label="brls_MountainMember_1473" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_PacificMember" xlink:label="brls_PacificMember_1474" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain_1468" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementGeographicalAxis" xlink:label="srt_StatementGeographicalAxis_1467" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MidwestRegionMember" xlink:label="us-gaap_MidwestRegionMember_1470" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NortheastRegionMember" xlink:label="us-gaap_NortheastRegionMember_1472" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_1477" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1466" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems_1476" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SoutheastRegionMember" xlink:label="us-gaap_SoutheastRegionMember_1469" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SouthwestRegionMember" xlink:label="us-gaap_SouthwestRegionMember_1471" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain_1468_default" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="brls_InternationalMember_1475" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="brls_MountainMember_1473" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="brls_PacificMember_1474" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis_1467" xlink:to="srt_SegmentGeographicalDomain_1468" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1466" xlink:to="srt_StatementGeographicalAxis_1467" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="us-gaap_MidwestRegionMember_1470" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="us-gaap_NortheastRegionMember_1472" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingInformationLineItems_1476" xlink:to="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_1477" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_SegmentReportingInformationLineItems_1476" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1466" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="us-gaap_SoutheastRegionMember_1469" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1468" xlink:to="us-gaap_SouthwestRegionMember_1471" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis_1467" xlink:to="srt_SegmentGeographicalDomain_1468_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/SubsequentEventsDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_OxusCreditAgreementMember" xlink:label="brls_OxusCreditAgreementMember_2087" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_RepayableInConsecutiveMonthlyInstallments" xlink:label="brls_RepayableInConsecutiveMonthlyInstallments_2095" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_SubsequentEventsDetailsTable" xlink:label="brls_SubsequentEventsDetailsTable_1691" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_BoardOfDirectorsChairmanMember" xlink:label="srt_BoardOfDirectorsChairmanMember_1697" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioForecastMember" xlink:label="srt_ScenarioForecastMember_1701" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_1700" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis_1699" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_TitleOfIndividualAxis" xlink:label="srt_TitleOfIndividualAxis_1695" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_1696" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2079" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_1704" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate_2082" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_2091" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PartnersCapitalDistributionAmountPerShare" xlink:label="us-gaap_PartnersCapitalDistributionAmountPerShare_1706" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_2089" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="us-gaap_ProceedsFromRepaymentsOfDebt_2094" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_2119" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2118" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_2076" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventLineItems" xlink:label="us-gaap_SubsequentEventLineItems_1702" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember_1694" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis_1692" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_1693" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis_2078" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_AdditionalEquityInvestors" xlink:label="brls_AdditionalEquityInvestors_1705" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_BeneficialOwnershipPercentage" xlink:label="brls_BeneficialOwnershipPercentage_2092" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock" xlink:label="brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock_2081" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_DebtInstrumentInterestRateEffectivePercentageUponDefault" xlink:label="brls_DebtInstrumentInterestRateEffectivePercentageUponDefault_2093" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_LoanFees" xlink:label="brls_LoanFees_1703" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_OxusCapitalMember" xlink:label="brls_OxusCapitalMember_2120" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_1700_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_1696_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2079_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_2119_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_1693_default" />
    <link:definitionArc xlink:type="arc" order="143.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2079" xlink:to="brls_OxusCreditAgreementMember_2087" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_RepayableInConsecutiveMonthlyInstallments_2095" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_SubsequentEventsDetailsTable_1691" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain_1696" xlink:to="srt_BoardOfDirectorsChairmanMember_1697" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain_1700" xlink:to="srt_ScenarioForecastMember_1701" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis_1699" xlink:to="srt_ScenarioUnspecifiedDomain_1700" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_SubsequentEventsDetailsTable_1691" xlink:to="srt_StatementScenarioAxis_1699" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_SubsequentEventsDetailsTable_1691" xlink:to="srt_TitleOfIndividualAxis_1695" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_TitleOfIndividualAxis_1695" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_1696" />
    <link:definitionArc xlink:type="arc" order="141.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis_2078" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2079" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_1704" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_DebtInstrumentMaturityDate_2082" />
    <link:definitionArc xlink:type="arc" order="20.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_2091" />
    <link:definitionArc xlink:type="arc" order="22.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_PartnersCapitalDistributionAmountPerShare_1706" />
    <link:definitionArc xlink:type="arc" order="28.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_2089" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_ProceedsFromRepaymentsOfDebt_2094" />
    <link:definitionArc xlink:type="arc" order="177.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2118" xlink:to="us-gaap_RelatedPartyDomain_2119" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_SubsequentEventsDetailsTable_1691" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2118" />
    <link:definitionArc xlink:type="arc" order="23.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_2076" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain_1693" xlink:to="us-gaap_SubsequentEventMember_1694" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_SubsequentEventsDetailsTable_1691" xlink:to="us-gaap_SubsequentEventTypeAxis_1692" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis_1692" xlink:to="us-gaap_SubsequentEventTypeDomain_1693" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_SubsequentEventsDetailsTable_1691" xlink:to="us-gaap_TypeOfArrangementAxis_2078" />
    <link:definitionArc xlink:type="arc" order="21.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_AdditionalEquityInvestors_1705" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_BeneficialOwnershipPercentage_2092" />
    <link:definitionArc xlink:type="arc" order="19.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock_2081" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_DebtInstrumentInterestRateEffectivePercentageUponDefault_2093" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems_1702" xlink:to="brls_LoanFees_1703" />
    <link:definitionArc xlink:type="arc" order="178.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain_2119" xlink:to="brls_OxusCapitalMember_2120" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis_1699" xlink:to="srt_ScenarioUnspecifiedDomain_1700_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_TitleOfIndividualAxis_1695" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_1696_default" />
    <link:definitionArc xlink:type="arc" order="141.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis_2078" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2079_default" />
    <link:definitionArc xlink:type="arc" order="177.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2118" xlink:to="us-gaap_RelatedPartyDomain_2119_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis_1692" xlink:to="us-gaap_SubsequentEventTypeDomain_1693_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/Cover" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey_1999" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding_2022" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus_2004" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany_2008" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod_2009" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber_2000" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory_2006" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode_2002" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_CommonShares1Member" xlink:label="brls_CommonShares1Member_1713" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_Warrants1Member" xlink:label="brls_Warrants1Member_1714" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag_1764" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode_2017" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate_2003" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus_1771" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent_1736" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName_1998" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany_2005" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness_2007" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber_2001" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber_2018" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle_2019" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName_2021" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol_2020" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_1712" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis_1711" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus_1770" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationLineItems" xlink:label="dei_DocumentInformationLineItems_1718" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationTable" xlink:label="dei_DocumentInformationTable_1715" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate_1769" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport_1730" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport_1731" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentType" xlink:label="dei_DocumentType_1719" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1_2010" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2_2011" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown_2013" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry_2015" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode_2016" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince_2014" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_1712_default" />
    <link:definitionArc xlink:type="arc" order="80.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityCentralIndexKey_1999" />
    <link:definitionArc xlink:type="arc" order="103.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityCommonStockSharesOutstanding_2022" />
    <link:definitionArc xlink:type="arc" order="85.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityCurrentReportingStatus_2004" />
    <link:definitionArc xlink:type="arc" order="89.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityEmergingGrowthCompany_2008" />
    <link:definitionArc xlink:type="arc" order="90.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityExTransitionPeriod_2009" />
    <link:definitionArc xlink:type="arc" order="81.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityFileNumber_2000" />
    <link:definitionArc xlink:type="arc" order="87.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityFilerCategory_2006" />
    <link:definitionArc xlink:type="arc" order="83.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityIncorporationStateCountryCode_2002" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_1712" xlink:to="brls_CommonShares1Member_1713" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_1712" xlink:to="brls_Warrants1Member_1714" />
    <link:definitionArc xlink:type="arc" order="59.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_AmendmentFlag_1764" />
    <link:definitionArc xlink:type="arc" order="98.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_CityAreaCode_2017" />
    <link:definitionArc xlink:type="arc" order="84.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_CurrentFiscalYearEndDate_2003" />
    <link:definitionArc xlink:type="arc" order="66.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentFiscalPeriodFocus_1771" />
    <link:definitionArc xlink:type="arc" order="29.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityInteractiveDataCurrent_1736" />
    <link:definitionArc xlink:type="arc" order="79.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityRegistrantName_1998" />
    <link:definitionArc xlink:type="arc" order="86.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityShellCompany_2005" />
    <link:definitionArc xlink:type="arc" order="88.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntitySmallBusiness_2007" />
    <link:definitionArc xlink:type="arc" order="82.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityTaxIdentificationNumber_2001" />
    <link:definitionArc xlink:type="arc" order="99.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_LocalPhoneNumber_2018" />
    <link:definitionArc xlink:type="arc" order="100.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_Security12bTitle_2019" />
    <link:definitionArc xlink:type="arc" order="102.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_SecurityExchangeName_2021" />
    <link:definitionArc xlink:type="arc" order="101.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_TradingSymbol_2020" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis_1711" xlink:to="us-gaap_ClassOfStockDomain_1712" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="dei_DocumentInformationTable_1715" xlink:to="us-gaap_StatementClassOfStockAxis_1711" />
    <link:definitionArc xlink:type="arc" order="65.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentFiscalYearFocus_1770" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentInformationTable_1715" />
    <link:definitionArc xlink:type="arc" order="64.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentPeriodEndDate_1769" />
    <link:definitionArc xlink:type="arc" order="22.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentQuarterlyReport_1730" />
    <link:definitionArc xlink:type="arc" order="23.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentTransitionReport_1731" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_DocumentType_1719" />
    <link:definitionArc xlink:type="arc" order="91.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressAddressLine1_2010" />
    <link:definitionArc xlink:type="arc" order="92.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressAddressLine2_2011" />
    <link:definitionArc xlink:type="arc" order="94.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressCityOrTown_2013" />
    <link:definitionArc xlink:type="arc" order="96.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressCountry_2015" />
    <link:definitionArc xlink:type="arc" order="97.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressPostalZipCode_2016" />
    <link:definitionArc xlink:type="arc" order="95.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems_1718" xlink:to="dei_EntityAddressStateOrProvince_2014" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis_1711" xlink:to="us-gaap_ClassOfStockDomain_1712_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/UnauditedCondensedConsolidatedBalanceSheets" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract_2023" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent_1013" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract_1008" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="us-gaap_Cash_1009" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue_2123" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_1024" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:label="us-gaap_DeferredIncomeTaxLiabilitiesNet_1035" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent_1027" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent_1034" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_1015" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet_1011" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities_1036" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract_2025" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_1042" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_2024" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent_1028" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract_1020" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LinesOfCreditCurrent" xlink:label="us-gaap_LinesOfCreditCurrent_1023" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_1026" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_1033" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_1016" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent_1018" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="us-gaap_OtherLiabilitiesCurrent_1022" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="us-gaap_OtherLoansPayableCurrent_1025" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_1012" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_1014" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_1005" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyMember" xlink:label="us-gaap_RelatedPartyMember_1006" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1004" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_1040" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems_1007" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable_1003" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity_1041" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_1021" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent_1010" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital_1039" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets_1019" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract_1037" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_1005_default" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1007" xlink:to="us-gaap_AssetsAbstract_2023" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract_1008" xlink:to="us-gaap_AssetsCurrent_1013" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_AssetsCurrentAbstract_1008" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract_1008" xlink:to="us-gaap_Cash_1009" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract_1037" xlink:to="us-gaap_CommonStockValue_2123" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_1024" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract_2025" xlink:to="us-gaap_DeferredIncomeTaxLiabilitiesNet_1035" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent_1027" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract_2025" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent_1034" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_1015" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract_1008" xlink:to="us-gaap_InventoryNet_1011" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract_2025" xlink:to="us-gaap_Liabilities_1036" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract_2024" xlink:to="us-gaap_LiabilitiesAbstract_2025" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract_2024" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_1042" />
    <link:definitionArc xlink:type="arc" order="104.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1007" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_2024" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_LiabilitiesCurrent_1028" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract_2025" xlink:to="us-gaap_LiabilitiesCurrentAbstract_1020" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_LinesOfCreditCurrent_1023" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_1026" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract_2025" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_1033" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_1016" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_OtherAssetsNoncurrent_1018" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_OtherLiabilitiesCurrent_1022" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_OtherLoansPayableCurrent_1025" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract_1008" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_1012" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_1014" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1004" xlink:to="us-gaap_RelatedPartyDomain_1005" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain_1005" xlink:to="us-gaap_RelatedPartyMember_1006" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable_1003" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1004" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract_1037" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_1040" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems_1007" xlink:to="us-gaap_StatementTable_1003" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract_1037" xlink:to="us-gaap_StockholdersEquity_1041" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract_1020" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_1021" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract_1008" xlink:to="us-gaap_AccountsReceivableNetCurrent_1010" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract_1037" xlink:to="us-gaap_AdditionalPaidInCapital_1039" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract_2023" xlink:to="us-gaap_Assets_1019" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract_2024" xlink:to="us-gaap_StockholdersEquityAbstract_1037" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1004" xlink:to="us-gaap_RelatedPartyDomain_1005_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnaudited" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember_1076" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_1089" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_1083" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassAMember" xlink:label="us-gaap_CommonClassAMember_1080" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassBMember" xlink:label="us-gaap_CommonClassBMember_1081" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassCMember" xlink:label="us-gaap_CommonClassCMember_1082" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember_1075" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding_1099" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain_1078" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss_1097" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember_1077" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis_1079" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis_1074" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems_1084" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable_1073" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity_1098" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross_1088" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_1087" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_1083_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain_1078_default" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain_1078" xlink:to="us-gaap_AdditionalPaidInCapitalMember_1076" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_1089" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis_1079" xlink:to="us-gaap_ClassOfStockDomain_1083" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_1083" xlink:to="us-gaap_CommonClassAMember_1080" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_1083" xlink:to="us-gaap_CommonClassBMember_1081" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_1083" xlink:to="us-gaap_CommonClassCMember_1082" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain_1078" xlink:to="us-gaap_CommonStockMember_1075" />
    <link:definitionArc xlink:type="arc" order="25.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_SharesOutstanding_1099" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis_1074" xlink:to="us-gaap_EquityComponentDomain_1078" />
    <link:definitionArc xlink:type="arc" order="23.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_NetIncomeLoss_1097" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain_1078" xlink:to="us-gaap_RetainedEarningsMember_1077" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable_1073" xlink:to="us-gaap_StatementClassOfStockAxis_1079" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable_1073" xlink:to="us-gaap_StatementEquityComponentsAxis_1074" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_StatementTable_1073" />
    <link:definitionArc xlink:type="arc" order="24.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_StockholdersEquity_1098" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross_1088" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_1084" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_1087" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis_1079" xlink:to="us-gaap_ClassOfStockDomain_1083_default" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis_1074" xlink:to="us-gaap_EquityComponentDomain_1078_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/BasisofPresentationandSignificantAccountingPoliciesDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_FourCustomersMember" xlink:label="brls_FourCustomersMember_2060" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NotesPayableMember" xlink:label="brls_NotesPayableMember_1507" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NumberOfPortfolioSegments" xlink:label="brls_NumberOfPortfolioSegments_1551" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_OneZeroVendorsMember" xlink:label="brls_OneZeroVendorsMember_1501" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1_1559" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="us-gaap_ConcentrationRiskTypeDomain_1510" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="us-gaap_CustomerConcentrationRiskMember_1511" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_2126" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_1531" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtPercentageBearingFixedInterestRate" xlink:label="us-gaap_LongTermDebtPercentageBearingFixedInterestRate_1541" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems" xlink:label="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable" xlink:label="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NotesPayable" xlink:label="us-gaap_NotesPayable_1540" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NotesPayableCurrent" xlink:label="us-gaap_NotesPayableCurrent_1542" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherLiabilities" xlink:label="us-gaap_OtherLiabilities_1539" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherNotesPayable" xlink:label="us-gaap_OtherNotesPayable_1544" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PartnersCapitalDistributionAmountPerShare" xlink:label="us-gaap_PartnersCapitalDistributionAmountPerShare_2124" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseCurrentAndNoncurrent" xlink:label="us-gaap_PrepaidExpenseCurrentAndNoncurrent_1533" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_1503" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyMember" xlink:label="us-gaap_RelatedPartyMember_1504" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="us-gaap_RelatedPartyTransactionAxis_1505" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="us-gaap_RelatedPartyTransactionDomain_1506" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_AdditionalNotePayable" xlink:label="brls_AdditionalNotePayable_1545" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_ConsummationOfEquityFinancing" xlink:label="brls_ConsummationOfEquityFinancing_2141" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock" xlink:label="brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock_2047" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_EarlyPaymentDiscountPercentage" xlink:label="brls_EarlyPaymentDiscountPercentage_1558" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1502" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense_1554" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues_1550" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SalesRevenueNetMember" xlink:label="us-gaap_SalesRevenueNetMember_1520" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis" xlink:label="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis_1499" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain" xlink:label="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_1500" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermBorrowings" xlink:label="us-gaap_ShortTermBorrowings_1546" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_1543" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember_2114" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis_2112" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_2113" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SupplierConcentrationRiskMember" xlink:label="us-gaap_SupplierConcentrationRiskMember_1512" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis_2128" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_OxusCreditAgreementMember" xlink:label="brls_OxusCreditAgreementMember_2130" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_PurchaseMember" xlink:label="brls_PurchaseMember_1522" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_RevenueAndCostRecognitionAndAccountsReceivableMember" xlink:label="brls_RevenueAndCostRecognitionAndAccountsReceivableMember_1508" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_ThreeCustomersMember" xlink:label="brls_ThreeCustomersMember_1517" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_TotalPaymentDiscountsAndPromotions" xlink:label="brls_TotalPaymentDiscountsAndPromotions_1549" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_TrainingExpenses" xlink:label="brls_TrainingExpenses_1552" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_TwoCustomerMember" xlink:label="brls_TwoCustomerMember_1516" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_WorkingCapital" xlink:label="brls_WorkingCapital_1526" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis_1513" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_NameOfMajorCustomerDomain" xlink:label="srt_NameOfMajorCustomerDomain_1514" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioForecastMember" xlink:label="srt_ScenarioForecastMember_2111" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_2110" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis_2109" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="us-gaap_AccountsPayableCurrentAndNoncurrent_1560" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableMember" xlink:label="us-gaap_AccountsReceivableMember_1521" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedPayrollTaxesCurrent" xlink:label="us-gaap_AccruedPayrollTaxesCurrent_1547" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedPayrollTaxesCurrentAndNoncurrent" xlink:label="us-gaap_AccruedPayrollTaxesCurrentAndNoncurrent_2059" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdvertisingExpense" xlink:label="us-gaap_AdvertisingExpense_1553" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2129" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_BusinessDevelopment" xlink:label="us-gaap_BusinessDevelopment_1555" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_1525" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashEquivalentsAtCarryingValue_1532" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashFDICInsuredAmount" xlink:label="us-gaap_CashFDICInsuredAmount_1557" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_1519" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_1518" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_1509" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="us-gaap_ConcentrationRiskTypeDomain_1510_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_1503_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="us-gaap_RelatedPartyTransactionDomain_1506_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain" xlink:label="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_1500_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_2113_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_NameOfMajorCustomerDomain" xlink:label="srt_NameOfMajorCustomerDomain_1514_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_2110_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2129_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_1519_default" />
    <link:definitionArc xlink:type="arc" order="124.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_NameOfMajorCustomerDomain_1514" xlink:to="brls_FourCustomersMember_2060" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain_1506" xlink:to="brls_NotesPayableMember_1507" />
    <link:definitionArc xlink:type="arc" order="40.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_NumberOfPortfolioSegments_1551" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_1500" xlink:to="brls_OneZeroVendorsMember_1501" />
    <link:definitionArc xlink:type="arc" order="48.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_ConcentrationRiskPercentage1_1559" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByTypeAxis_1509" xlink:to="us-gaap_ConcentrationRiskTypeDomain_1510" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskTypeDomain_1510" xlink:to="us-gaap_CustomerConcentrationRiskMember_1511" />
    <link:definitionArc xlink:type="arc" order="181.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_2126" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_1531" />
    <link:definitionArc xlink:type="arc" order="29.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_LongTermDebtPercentageBearingFixedInterestRate_1541" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" />
    <link:definitionArc xlink:type="arc" order="28.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_NotesPayable_1540" />
    <link:definitionArc xlink:type="arc" order="30.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_NotesPayableCurrent_1542" />
    <link:definitionArc xlink:type="arc" order="27.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_OtherLiabilities_1539" />
    <link:definitionArc xlink:type="arc" order="32.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_OtherNotesPayable_1544" />
    <link:definitionArc xlink:type="arc" order="179.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_PartnersCapitalDistributionAmountPerShare_2124" />
    <link:definitionArc xlink:type="arc" order="21.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_PrepaidExpenseCurrentAndNoncurrent_1533" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1502" xlink:to="us-gaap_RelatedPartyDomain_1503" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain_1503" xlink:to="us-gaap_RelatedPartyMember_1504" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_RelatedPartyTransactionAxis_1505" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis_1505" xlink:to="us-gaap_RelatedPartyTransactionDomain_1506" />
    <link:definitionArc xlink:type="arc" order="33.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_AdditionalNotePayable_1545" />
    <link:definitionArc xlink:type="arc" order="193.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_ConsummationOfEquityFinancing_2141" />
    <link:definitionArc xlink:type="arc" order="19.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_ConversionOfRelatedPartyPrincipalPlusAccruedInterestIntoCommonStock_2047" />
    <link:definitionArc xlink:type="arc" order="47.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_EarlyPaymentDiscountPercentage_1558" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1502" />
    <link:definitionArc xlink:type="arc" order="43.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_ResearchAndDevelopmentExpense_1554" />
    <link:definitionArc xlink:type="arc" order="39.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_Revenues_1550" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain_1519" xlink:to="us-gaap_SalesRevenueNetMember_1520" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis_1499" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis_1499" xlink:to="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_1500" />
    <link:definitionArc xlink:type="arc" order="34.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_ShortTermBorrowings_1546" />
    <link:definitionArc xlink:type="arc" order="31.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_1543" />
    <link:definitionArc xlink:type="arc" order="172.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain_2113" xlink:to="us-gaap_SubsequentEventMember_2114" />
    <link:definitionArc xlink:type="arc" order="20.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_SubsequentEventTypeAxis_2112" />
    <link:definitionArc xlink:type="arc" order="171.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis_2112" xlink:to="us-gaap_SubsequentEventTypeDomain_2113" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskTypeDomain_1510" xlink:to="us-gaap_SupplierConcentrationRiskMember_1512" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_TypeOfArrangementAxis_2128" />
    <link:definitionArc xlink:type="arc" order="185.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2129" xlink:to="brls_OxusCreditAgreementMember_2130" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain_1519" xlink:to="brls_PurchaseMember_1522" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain_1506" xlink:to="brls_RevenueAndCostRecognitionAndAccountsReceivableMember_1508" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_NameOfMajorCustomerDomain_1514" xlink:to="brls_ThreeCustomersMember_1517" />
    <link:definitionArc xlink:type="arc" order="38.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_TotalPaymentDiscountsAndPromotions_1549" />
    <link:definitionArc xlink:type="arc" order="41.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_TrainingExpenses_1552" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_NameOfMajorCustomerDomain_1514" xlink:to="brls_TwoCustomerMember_1516" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="brls_WorkingCapital_1526" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="srt_MajorCustomersAxis_1513" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_MajorCustomersAxis_1513" xlink:to="srt_NameOfMajorCustomerDomain_1514" />
    <link:definitionArc xlink:type="arc" order="169.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain_2110" xlink:to="srt_ScenarioForecastMember_2111" />
    <link:definitionArc xlink:type="arc" order="168.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis_2109" xlink:to="srt_ScenarioUnspecifiedDomain_2110" />
    <link:definitionArc xlink:type="arc" order="19.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="srt_StatementScenarioAxis_2109" />
    <link:definitionArc xlink:type="arc" order="49.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_AccountsPayableCurrentAndNoncurrent_1560" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain_1519" xlink:to="us-gaap_AccountsReceivableMember_1521" />
    <link:definitionArc xlink:type="arc" order="35.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_AccruedPayrollTaxesCurrent_1547" />
    <link:definitionArc xlink:type="arc" order="36.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_AccruedPayrollTaxesCurrentAndNoncurrent_2059" />
    <link:definitionArc xlink:type="arc" order="42.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_AdvertisingExpense_1553" />
    <link:definitionArc xlink:type="arc" order="184.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis_2128" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2129" />
    <link:definitionArc xlink:type="arc" order="44.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_BusinessDevelopment_1555" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_1525" />
    <link:definitionArc xlink:type="arc" order="20.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_CashEquivalentsAtCarryingValue_1532" />
    <link:definitionArc xlink:type="arc" order="46.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_1523" xlink:to="us-gaap_CashFDICInsuredAmount_1557" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis_1518" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_1519" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_1518" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_1494" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_1509" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByTypeAxis_1509" xlink:to="us-gaap_ConcentrationRiskTypeDomain_1510_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_1502" xlink:to="us-gaap_RelatedPartyDomain_1503_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis_1505" xlink:to="us-gaap_RelatedPartyTransactionDomain_1506_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis_1499" xlink:to="us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionSupplierDomain_1500_default" />
    <link:definitionArc xlink:type="arc" order="171.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis_2112" xlink:to="us-gaap_SubsequentEventTypeDomain_2113_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_MajorCustomersAxis_1513" xlink:to="srt_NameOfMajorCustomerDomain_1514_default" />
    <link:definitionArc xlink:type="arc" order="168.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis_2109" xlink:to="srt_ScenarioUnspecifiedDomain_2110_default" />
    <link:definitionArc xlink:type="arc" order="184.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis_2128" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_2129_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis_1518" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_1519_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/DebtDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_BeneficialOwnershipPercentage" xlink:label="brls_BeneficialOwnershipPercentage_2134" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_DebtDetailsTable" xlink:label="brls_DebtDetailsTable_1569" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_DebtInstrumentInterestRateEffectivePercentageUponDefault" xlink:label="brls_DebtInstrumentInterestRateEffectivePercentageUponDefault_2122" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_FrontWellCapitalPartnersIncMember" xlink:label="brls_FrontWellCapitalPartnersIncMember_2072" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_FundWorkingCapital" xlink:label="brls_FundWorkingCapital_1594" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_LoanFees" xlink:label="brls_LoanFees_1603" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NoteOneMember" xlink:label="brls_NoteOneMember_1580" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NoteThreeMember" xlink:label="brls_NoteThreeMember_1582" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NoteTwoMember" xlink:label="brls_NoteTwoMember_1581" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NumberOfClosingPriceOfCommonShares" xlink:label="brls_NumberOfClosingPriceOfCommonShares_2074" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NumberOfCurePeriod" xlink:label="brls_NumberOfCurePeriod_2075" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_OxusCreditAgreementMember" xlink:label="brls_OxusCreditAgreementMember_2069" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_QualifiedFinancingEventMember" xlink:label="brls_QualifiedFinancingEventMember_2105" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_RepayableInConsecutiveMonthlyInstallments" xlink:label="brls_RepayableInConsecutiveMonthlyInstallments_2097" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_SubscriptionAgreementMember" xlink:label="brls_SubscriptionAgreementMember_1575" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember_2057" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis_2055" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember_2056" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioForecastMember" xlink:label="srt_ScenarioForecastMember_2137" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_2136" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis_2135" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="us-gaap_ConvertibleNotesPayable_2043" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CreditFacilityAxis" xlink:label="us-gaap_CreditFacilityAxis_2051" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain_2052" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CollateralizedAgreements" xlink:label="us-gaap_CollateralizedAgreements_1587" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermDebtTypeDomain" xlink:label="us-gaap_ShortTermDebtTypeDomain_1571" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_1606" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventMember" xlink:label="us-gaap_SubsequentEventMember_2068" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="us-gaap_SubsequentEventTypeAxis_2066" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_2067" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis_1573" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinancingReceivableModificationToTotalFinancingReceivablesExcludingAccruedInterestPercent" xlink:label="us-gaap_FinancingReceivableModificationToTotalFinancingReceivablesExcludingAccruedInterestPercent_2046" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit_1589" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="us-gaap_DebtInstrumentNameDomain_1577" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_1599" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_2077" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount_1597" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis_1576" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtConversionLineItems" xlink:label="us-gaap_DebtConversionLineItems_1586" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LoansReceivableBasisSpreadOnVariableRate" xlink:label="us-gaap_LoansReceivableBasisSpreadOnVariableRate_1592" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCreditFacilityPeriodicPaymentPrincipal" xlink:label="us-gaap_LineOfCreditFacilityPeriodicPaymentPrincipal_1590" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_1595" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCreditFacilityAnnualPrincipalPayment" xlink:label="us-gaap_LineOfCreditFacilityAnnualPrincipalPayment_1591" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit_2058" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue_2045" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_AdditionalEquityInvestors" xlink:label="brls_AdditionalEquityInvestors_1604" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyMember" xlink:label="us-gaap_RelatedPartyMember_2117" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_1600" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LineOfCreditMember" xlink:label="us-gaap_LineOfCreditMember_1572" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_2071" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2070" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="us-gaap_RevolvingCreditFacilityMember_2053" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_2044" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermDebtTypeAxis" xlink:label="us-gaap_ShortTermDebtTypeAxis_1570" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LoansPayable" xlink:label="us-gaap_LoansPayable_2131" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NotesAndLoansPayable" xlink:label="us-gaap_NotesAndLoansPayable_2132" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_2133" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_2115" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription_2116" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NotesPayable" xlink:label="us-gaap_NotesPayable_1596" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PartnersCapitalDistributionAmountPerShare" xlink:label="us-gaap_PartnersCapitalDistributionAmountPerShare_1605" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember_2056_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="srt_ScenarioUnspecifiedDomain_2136_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CreditFacilityDomain" xlink:label="us-gaap_CreditFacilityDomain_2052_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermDebtTypeDomain" xlink:label="us-gaap_ShortTermDebtTypeDomain_1571_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="us-gaap_SubsequentEventTypeDomain_2067_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="us-gaap_DebtInstrumentNameDomain_1577_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain_2071_default" />
    <link:definitionArc xlink:type="arc" order="189.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_BeneficialOwnershipPercentage_2134" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_DebtDetailsTable_1569" />
    <link:definitionArc xlink:type="arc" order="21.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_DebtInstrumentInterestRateEffectivePercentageUponDefault_2122" />
    <link:definitionArc xlink:type="arc" order="135.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain_2071" xlink:to="brls_FrontWellCapitalPartnersIncMember_2072" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_FundWorkingCapital_1594" />
    <link:definitionArc xlink:type="arc" order="26.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_LoanFees_1603" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain_1577" xlink:to="brls_NoteOneMember_1580" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain_1577" xlink:to="brls_NoteThreeMember_1582" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain_1577" xlink:to="brls_NoteTwoMember_1581" />
    <link:definitionArc xlink:type="arc" order="35.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_NumberOfClosingPriceOfCommonShares_2074" />
    <link:definitionArc xlink:type="arc" order="36.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_NumberOfCurePeriod_2075" />
    <link:definitionArc xlink:type="arc" order="132.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574" xlink:to="brls_OxusCreditAgreementMember_2069" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain_1577" xlink:to="brls_QualifiedFinancingEventMember_2105" />
    <link:definitionArc xlink:type="arc" order="38.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_RepayableInConsecutiveMonthlyInstallments_2097" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574" xlink:to="brls_SubscriptionAgreementMember_1575" />
    <link:definitionArc xlink:type="arc" order="122.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember_2056" xlink:to="srt_MaximumMember_2057" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="srt_RangeAxis_2055" />
    <link:definitionArc xlink:type="arc" order="121.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis_2055" xlink:to="srt_RangeMember_2056" />
    <link:definitionArc xlink:type="arc" order="192.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain_2136" xlink:to="srt_ScenarioForecastMember_2137" />
    <link:definitionArc xlink:type="arc" order="191.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis_2135" xlink:to="srt_ScenarioUnspecifiedDomain_2136" />
    <link:definitionArc xlink:type="arc" order="190.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="srt_StatementScenarioAxis_2135" />
    <link:definitionArc xlink:type="arc" order="30.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_ConvertibleNotesPayable_2043" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_CreditFacilityAxis_2051" />
    <link:definitionArc xlink:type="arc" order="117.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_CreditFacilityAxis_2051" xlink:to="us-gaap_CreditFacilityDomain_2052" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_CollateralizedAgreements_1587" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis_1573" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis_1570" xlink:to="us-gaap_ShortTermDebtTypeDomain_1571" />
    <link:definitionArc xlink:type="arc" order="29.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_1606" />
    <link:definitionArc xlink:type="arc" order="131.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain_2067" xlink:to="us-gaap_SubsequentEventMember_2068" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_SubsequentEventTypeAxis_2066" />
    <link:definitionArc xlink:type="arc" order="130.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis_2066" xlink:to="us-gaap_SubsequentEventTypeDomain_2067" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_TypeOfArrangementAxis_1573" />
    <link:definitionArc xlink:type="arc" order="33.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_FinancingReceivableModificationToTotalFinancingReceivablesExcludingAccruedInterestPercent_2046" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LineOfCredit_1589" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis_1576" xlink:to="us-gaap_DebtInstrumentNameDomain_1577" />
    <link:definitionArc xlink:type="arc" order="22.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_1599" />
    <link:definitionArc xlink:type="arc" order="37.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_2077" />
    <link:definitionArc xlink:type="arc" order="20.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_DebtInstrumentFaceAmount_1597" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_DebtInstrumentAxis_1576" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LoansReceivableBasisSpreadOnVariableRate_1592" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LineOfCreditFacilityPeriodicPaymentPrincipal_1590" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_1595" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LineOfCreditFacilityAnnualPrincipalPayment_1591" />
    <link:definitionArc xlink:type="arc" order="34.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LongTermLineOfCredit_2058" />
    <link:definitionArc xlink:type="arc" order="32.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_PreferredStockValue_2045" />
    <link:definitionArc xlink:type="arc" order="27.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="brls_AdditionalEquityInvestors_1604" />
    <link:definitionArc xlink:type="arc" order="175.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain_2071" xlink:to="us-gaap_RelatedPartyMember_2117" />
    <link:definitionArc xlink:type="arc" order="23.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_1600" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain_1571" xlink:to="us-gaap_LineOfCreditMember_1572" />
    <link:definitionArc xlink:type="arc" order="134.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2070" xlink:to="us-gaap_RelatedPartyDomain_2071" />
    <link:definitionArc xlink:type="arc" order="18.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2070" />
    <link:definitionArc xlink:type="arc" order="118.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CreditFacilityDomain_2052" xlink:to="us-gaap_RevolvingCreditFacilityMember_2053" />
    <link:definitionArc xlink:type="arc" order="31.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_2044" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_DebtDetailsTable_1569" xlink:to="us-gaap_ShortTermDebtTypeAxis_1570" />
    <link:definitionArc xlink:type="arc" order="186.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_LoansPayable_2131" />
    <link:definitionArc xlink:type="arc" order="187.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_NotesAndLoansPayable_2132" />
    <link:definitionArc xlink:type="arc" order="188.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_2133" />
    <link:definitionArc xlink:type="arc" order="39.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_2115" />
    <link:definitionArc xlink:type="arc" order="40.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription_2116" />
    <link:definitionArc xlink:type="arc" order="19.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_NotesPayable_1596" />
    <link:definitionArc xlink:type="arc" order="28.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtConversionLineItems_1586" xlink:to="us-gaap_PartnersCapitalDistributionAmountPerShare_1605" />
    <link:definitionArc xlink:type="arc" order="121.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis_2055" xlink:to="srt_RangeMember_2056_default" />
    <link:definitionArc xlink:type="arc" order="191.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis_2135" xlink:to="srt_ScenarioUnspecifiedDomain_2136_default" />
    <link:definitionArc xlink:type="arc" order="117.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_CreditFacilityAxis_2051" xlink:to="us-gaap_CreditFacilityDomain_2052_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis_1573" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_1574_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis_1570" xlink:to="us-gaap_ShortTermDebtTypeDomain_1571_default" />
    <link:definitionArc xlink:type="arc" order="130.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis_2066" xlink:to="us-gaap_SubsequentEventTypeDomain_2067_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis_1576" xlink:to="us-gaap_DebtInstrumentNameDomain_1577_default" />
    <link:definitionArc xlink:type="arc" order="134.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_2070" xlink:to="us-gaap_RelatedPartyDomain_2071_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/IncomeTaxesDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2026/country-2026.xsd#country_CA" xlink:label="country_CA_1616" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxContingencyLineItems" xlink:label="us-gaap_IncomeTaxContingencyLineItems_1624" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExaminationPenaltiesAndInterestExpense" xlink:label="us-gaap_IncomeTaxExaminationPenaltiesAndInterestExpense_2065" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LossOnDerivativeInstrumentsPretax" xlink:label="us-gaap_LossOnDerivativeInstrumentsPretax_2064" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_IncomeTaxesDetailsTable" xlink:label="brls_IncomeTaxesDetailsTable_1609" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2026/country-2026.xsd#country_US" xlink:label="country_US_1617" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain_1615" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_2063" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_1626" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_1625" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_StatementGeographicalAxis" xlink:label="srt_StatementGeographicalAxis_1614" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain_1615_default" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1615" xlink:to="country_CA_1616" />
    <link:definitionArc xlink:type="arc" order="128.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="us-gaap_IncomeTaxExaminationPenaltiesAndInterestExpense_2065" />
    <link:definitionArc xlink:type="arc" order="127.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="us-gaap_LossOnDerivativeInstrumentsPretax_2064" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="brls_IncomeTaxesDetailsTable_1609" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain_1615" xlink:to="country_US_1617" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis_1614" xlink:to="srt_SegmentGeographicalDomain_1615" />
    <link:definitionArc xlink:type="arc" order="126.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_2063" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_1626" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxContingencyLineItems_1624" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_1625" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_IncomeTaxesDetailsTable_1609" xlink:to="srt_StatementGeographicalAxis_1614" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis_1614" xlink:to="srt_SegmentGeographicalDomain_1615_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/PPENetScheduleofPropertyPlantandEquipmentDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_1270" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_1269" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_1272" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1263" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_1271" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_BuildingImprovementsMember" xlink:label="us-gaap_BuildingImprovementsMember_1266" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConstructionInProgressMember" xlink:label="us-gaap_ConstructionInProgressMember_1268" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="us-gaap_FurnitureAndFixturesMember_1267" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1264" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1269" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_1270" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1269" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_1272" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1264" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1269" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1263" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1269" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_1271" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265" xlink:to="us-gaap_BuildingImprovementsMember_1266" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265" xlink:to="us-gaap_ConstructionInProgressMember_1268" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265" xlink:to="us-gaap_FurnitureAndFixturesMember_1267" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1263" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1264" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1264" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_1265_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/BasisofPresentationandSignificantAccountingPoliciesScheduleofTotalCostBasisofMachinerySubjecttoDepreciationDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember_1249" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_BuildingImprovementsMember" xlink:label="us-gaap_BuildingImprovementsMember_1245" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="us-gaap_FurnitureAndFixturesMember_1246" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_EstimatedUsefulLivesHours" xlink:label="brls_EstimatedUsefulLivesHours_1254" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_FurnitureFixturesEquipmentAndMachineHoursMember" xlink:label="brls_FurnitureFixturesEquipmentAndMachineHoursMember_1247" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember_1251" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember_1250" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis_1248" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1244" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_1252" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_1253" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1243" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember" xlink:label="srt_RangeMember_1249_default" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis_1248" xlink:to="srt_RangeMember_1249" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096" xlink:to="us-gaap_BuildingImprovementsMember_1245" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096" xlink:to="us-gaap_FurnitureAndFixturesMember_1246" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1252" xlink:to="brls_EstimatedUsefulLivesHours_1254" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096" xlink:to="brls_FurnitureFixturesEquipmentAndMachineHoursMember_1247" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember_1249" xlink:to="srt_MaximumMember_1251" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember_1249" xlink:to="srt_MinimumMember_1250" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1243" xlink:to="srt_RangeAxis_1248" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1243" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1244" />
    <link:definitionArc xlink:type="arc" order="157.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1244" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1252" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_1253" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems_1252" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_1243" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="true" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis_1248" xlink:to="srt_RangeMember_1249_default" />
    <link:definitionArc xlink:type="arc" order="157.00" priority="1" xbrldt:closed="true" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis_1244" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_2096_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/WarrantsDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_WarrantsDetailsTable" xlink:label="brls_WarrantsDetailsTable_1656" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_1658" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems_1660" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_TradingDayPeriodCommencingThreshold" xlink:label="brls_TradingDayPeriodCommencingThreshold_1663" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NumberOfIssuedPrivatePlacementWarrants" xlink:label="brls_NumberOfIssuedPrivatePlacementWarrants_2138" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_NumberOfCommonSharesPurchase" xlink:label="brls_NumberOfCommonSharesPurchase_2139" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_DaysCompletionOfTheReverseRecapitalization" xlink:label="brls_DaysCompletionOfTheReverseRecapitalization_2140" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SaleOfStockPricePerShare" xlink:label="us-gaap_SaleOfStockPricePerShare_1662" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_TradingDayPeriodCommencingOnceEndingDay" xlink:label="brls_TradingDayPeriodCommencingOnceEndingDay_1664" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_1657" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember_1659" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_1661" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_1658_default" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_WarrantsDetailsTable_1656" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis_1657" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_1658" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_TradingDayPeriodCommencingThreshold_1663" />
    <link:definitionArc xlink:type="arc" order="16.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_NumberOfIssuedPrivatePlacementWarrants_2138" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_NumberOfCommonSharesPurchase_2139" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_DaysCompletionOfTheReverseRecapitalization_2140" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="us-gaap_SaleOfStockPricePerShare_1662" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="brls_TradingDayPeriodCommencingOnceEndingDay_1664" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brls_WarrantsDetailsTable_1656" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_1657" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain_1658" xlink:to="us-gaap_WarrantMember_1659" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1660" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_1661" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis_1657" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_1658_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/EquityBasedCompensationDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1672" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_1667" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedStockUnitsRSUMember" xlink:label="us-gaap_RestrictedStockUnitsRSUMember_2098" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation_1683" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis_1671" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_1675" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1672_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis_1671" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1672" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_1675" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_1667" />
    <link:definitionArc xlink:type="arc" order="159.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1672" xlink:to="us-gaap_RestrictedStockUnitsRSUMember_2098" />
    <link:definitionArc xlink:type="arc" order="17.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_1675" xlink:to="us-gaap_ShareBasedCompensation_1683" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_1667" xlink:to="us-gaap_AwardTypeAxis_1671" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis_1671" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1672_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/CondensedConsolidatedStatementsofChangesinStockholdersEquityDeficitUnauditedParenthetical" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_2036" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassAMember" xlink:label="us-gaap_CommonClassAMember_2037" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassBMember" xlink:label="us-gaap_CommonClassBMember_2038" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonClassCMember" xlink:label="us-gaap_CommonClassCMember_2039" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockSharesAuthorizedUnlimited" xlink:label="us-gaap_CommonStockSharesAuthorizedUnlimited_2042" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued_2040" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding_2041" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis_2030" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems_2031" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable_2028" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain" xlink:label="us-gaap_ClassOfStockDomain_2036_default" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis_2030" xlink:to="us-gaap_ClassOfStockDomain_2036" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_2036" xlink:to="us-gaap_CommonClassAMember_2037" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_2036" xlink:to="us-gaap_CommonClassBMember_2038" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain_2036" xlink:to="us-gaap_CommonClassCMember_2039" />
    <link:definitionArc xlink:type="arc" order="108.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_2031" xlink:to="us-gaap_CommonStockSharesAuthorizedUnlimited_2042" />
    <link:definitionArc xlink:type="arc" order="106.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_2031" xlink:to="us-gaap_CommonStockSharesIssued_2040" />
    <link:definitionArc xlink:type="arc" order="107.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems_2031" xlink:to="us-gaap_CommonStockSharesOutstanding_2041" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable_2028" xlink:to="us-gaap_StatementClassOfStockAxis_2030" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems_2031" xlink:to="us-gaap_StatementTable_2028" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="true" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis_2030" xlink:to="us-gaap_ClassOfStockDomain_2036_default" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://borealisfoods.com/20260331/role/WarrantsScheduleofWarrantsOutstandingandExercisableDetails" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="us-gaap_ClassOfWarrantOrRightTable_1396" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_1398" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_1406" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_1408" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_PrivatePlacementOneMember" xlink:label="brls_PrivatePlacementOneMember_1401" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems_1403" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_PublicWarrantsMember" xlink:label="brls_PublicWarrantsMember_1400" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_PrivatePlacementTwoMember" xlink:label="brls_PrivatePlacementTwoMember_1402" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightReasonForIssuingToNonemployees" xlink:label="us-gaap_ClassOfWarrantOrRightReasonForIssuingToNonemployees_1405" />
    <link:loc xlink:type="locator" xlink:href="brls-20260331.xsd#brls_ClassOfWarrantOrRightExpirationDate" xlink:label="brls_ClassOfWarrantOrRightExpirationDate_1407" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_1409" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_1397" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:label="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_1404" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrivatePlacementMember" xlink:label="us-gaap_PrivatePlacementMember_1399" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_1398_default" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="true" use="optional" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRightTable_1396" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis_1397" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_1398" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_1406" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_1408" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain_1398" xlink:to="brls_PrivatePlacementOneMember_1401" />
    <link:definitionArc xlink:type="arc" order="12.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain_1398" xlink:to="brls_PublicWarrantsMember_1400" />
    <link:definitionArc xlink:type="arc" order="14.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain_1398" xlink:to="brls_PrivatePlacementTwoMember_1402" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRightReasonForIssuingToNonemployees_1405" />
    <link:definitionArc xlink:type="arc" order="13.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="brls_ClassOfWarrantOrRightExpirationDate_1407" />
    <link:definitionArc xlink:type="arc" order="15.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_1409" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ClassOfWarrantOrRightTable_1396" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_1397" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems_1403" xlink:to="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_1404" />
    <link:definitionArc xlink:type="arc" order="11.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain_1398" xlink:to="us-gaap_PrivatePlacementMember_1399" />
    <link:definitionArc xlink:type="arc" order="10.00" priority="1" xbrldt:closed="false" use="optional" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis_1397" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_1398_default" />
  </link:definitionLink>
  <link:roleRef roleURI="http://fasb.org/srt/role/srt-eedm/ExtensibleEnumerationLists" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-roles-2026.xsd#eedm1" xlink:type="simple" />
  <link:definitionLink xlink:role="http://fasb.org/srt/role/srt-eedm/ExtensibleEnumerationLists" xlink:type="extended" xlink:title="definitionLink">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_ChiefExecutiveOfficerMember" xlink:label="us-gaap_ChiefExecutiveOfficerMember" />
    <link:definitionArc xlink:type="arc" order="0" priority="1" xbrldt:closed="true" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="us-gaap_ChiefExecutiveOfficerMember" />
  </link:definitionLink>
</link:linkbase>
