diff --git a/packages/components/CHANGELOG.md b/packages/components/CHANGELOG.md
index 95d841a4e185f1..dcb3ab2bd6ef9e 100644
--- a/packages/components/CHANGELOG.md
+++ b/packages/components/CHANGELOG.md
@@ -12,6 +12,7 @@
 
 -   `Autocomplete`: Refactor `useAutocomplete` to use `useReducer` ([#77020](https://github.com/WordPress/gutenberg/pull/77020)).
 -   `Button`: Remove obsolete Safari + VoiceOver workaround for visually hidden text ([#77107](https://github.com/WordPress/gutenberg/pull/77107)).
+-   `BoxControl`: Remove unused state for icon side ([#77143](https://github.com/WordPress/gutenberg/pull/77143)).
 
 ## 32.5.0 (2026-04-01)
 
diff --git a/packages/components/src/box-control/index.tsx b/packages/components/src/box-control/index.tsx
index 9d37558d2b2408..74c19cc7344ab8 100644
--- a/packages/components/src/box-control/index.tsx
+++ b/packages/components/src/box-control/index.tsx
@@ -21,17 +21,12 @@ import {
 import { parseQuantityAndUnitFromRawValue } from '../unit-control/utils';
 import {
 	DEFAULT_VALUES,
-	getInitialSide,
 	isValueMixed,
 	isValuesDefined,
 	getAllowedSides,
 } from './utils';
 import { useControlledState } from '../utils/hooks';
-import type {
-	BoxControlIconProps,
-	BoxControlProps,
-	BoxControlValue,
-} from './types';
+import type { BoxControlProps, BoxControlValue } from './types';
 import { maybeWarnDeprecated36pxSize } from '../utils/deprecated-36px-size';
 
 const defaultInputProps = {
@@ -101,10 +96,6 @@ function BoxControl( {
 		! hasInitialValue || ! isValueMixed( inputValues ) || hasOneSide
 	);
 
-	const [ side, setSide ] = useState< BoxControlIconProps[ 'side' ] >(
-		getInitialSide( isLinked, splitOnAxis )
-	);
-
 	// Tracking selected units via internal state allows filtering of CSS unit
 	// only values from being saved while maintaining preexisting unit selection
 	// behaviour. Filtering CSS only values prevents invalid style values.
@@ -120,14 +111,6 @@ function BoxControl( {
 
 	const toggleLinked = () => {
 		setIsLinked( ! isLinked );
-		setSide( getInitialSide( ! isLinked, splitOnAxis ) );
-	};
-
-	const handleOnFocus = (
-		_event: React.FocusEvent< HTMLInputElement >,
-		{ side: nextSide }: { side: typeof side }
-	) => {
-		setSide( nextSide );
 	};
 
 	const handleOnChange = ( nextValues: BoxControlValue ) => {
@@ -148,7 +131,6 @@ function BoxControl( {
 		onMouseOut,
 		...inputProps,
 		onChange: handleOnChange,
-		onFocus: handleOnFocus,
 		isLinked,
 		units,
 		selectedUnits,
diff --git a/packages/components/src/box-control/utils.ts b/packages/components/src/box-control/utils.ts
index 26bdae4e559511..be5c4ae0042c38 100644
--- a/packages/components/src/box-control/utils.ts
+++ b/packages/components/src/box-control/utils.ts
@@ -1,6 +1,7 @@
 /**
  * WordPress dependencies
  */
+import deprecated from '@wordpress/deprecated';
 import { __ } from '@wordpress/i18n';
 
 /**
@@ -13,7 +14,6 @@ import type {
 	CustomValueUnits,
 	Preset,
 } from './types';
-import deprecated from '@wordpress/deprecated';
 
 export const CUSTOM_VALUE_SETTINGS: CustomValueUnits = {
 	px: { max: 300, step: 1 },
@@ -160,24 +160,6 @@ export function isValuesDefined( values?: BoxControlValue ) {
 	);
 }
 
-/**
- * Get initial selected side, factoring in whether the sides are linked,
- * and whether the vertical / horizontal directions are grouped via splitOnAxis.
- *
- * @param isLinked    Whether the box control's fields are linked.
- * @param splitOnAxis Whether splitting by horizontal or vertical axis.
- * @return The initial side.
- */
-export function getInitialSide( isLinked: boolean, splitOnAxis: boolean ) {
-	let initialSide: keyof typeof LABELS = 'all';
-
-	if ( ! isLinked ) {
-		initialSide = splitOnAxis ? 'vertical' : 'top';
-	}
-
-	return initialSide;
-}
-
 /**
  * Normalizes provided sides configuration to an array containing only top,
  * right, bottom and left. This essentially just maps `horizontal` or `vertical`