The atomic environments of Fe and Co involved in the magnetostriction effect in FeCoB alloys have been identified by differential extended x-ray fine structure (DiffEXAFS) spectroscopy. The study, done in amorphous and polycrystalline FeCoB films, demonstrates that the alloys are heterogeneous and that boron plays a crucial role in the origin of their magnetostrictive properties. The analysis of DiffEXAFS in the polycrystalline and amorphous alloys indicates that boron activates magnetostriction when entering as an impurity into octahedral interstitial sites of the Fe bcc lattice, causing its tetragonal distortion. Magnetostriction would be explained then by the relative change in volume when the tetragonal axis of the site is reoriented under an externally applied magnetic field. The experiment demonstrates the extreme sensitivity of DiffEXAFS to characterize magnetostrictive environments that are undetectable in their related EXAFS spectra.