AAh boron nitride (BN) crystal, assigned to an orthorhombic space group (No. 31, Pm21), is reported here. This new AAh BN crystal exhibits a `linear' morphology for high-resolution transmission electron microscopy (HRTEM) and a (non-hexagonal) `diagonal' electron-diffraction pattern, which have been experimentally demonstrated in this article. It is also demonstrated that this new crystal is the basic structure of multi-walled BN nanotubes (BNNTs) existing in the form of a helix. The helical AAh BNNTs exist in a metastable phase owing to 〈200〉 texture growth of the orthorhombic crystal, where the energy is ∼15 meV higher than that of stable AB or AA′ BN. It is shown that the typical scanning electron microscope `fluffy cotton-like' morphology of BNNTs is due to secondary growth of diverse BN sheets (including mono-layers) on incoherently scrolled wall strands of BNNTs, providing further evidence for the helical structure with HRTEM evidence for a left-handed helix.