High-resolution 13C NMR spectra obtained using cryogenic CPMAS methodology at temperatures as low as 10 K suggest that the structure of 11,l l-dimethyl-l,6-methano[l0]annulene is nonclassical.The problem of valence tautomerism of 1,6-methano[ 101-annulene (1aIIIa)l and its derivatives with two bridge substituents, in particular 11,l l-dimethyl-1,6-methano[lO]annulene (DIM, Ib/IIb)? has been of considerable interest for a long time. As shown in Figure 1 these molecules either exist as an interconverting mixture of an aromatic form (I) and a bisnorcaradiene form (11) separated by an energy barrier (Figure ldf) or adopt an intermediate nonclassical structure between the extremes 1 and 11 (Figure la-c). Solution 13C NMR studies of a variety of 11,ll-disubstituted 1,6-methano[lO]annulenes exhibited a surprisingly large range for the chemical shift of the central carbon atoms 1 and 6, 124 ppm =. d1,6 > 40 ppm,where derivatives with a shift at the low-field value were assigned to form I.las2v3 Furthermore, for some of these molecules, a temperature dependence of d1,6 was found and interpreted in terms of a fast tautomerism between the two forms2 Similar conclusions were reached in a recent variabletemperature 13C CPMAS NMR study of DIM carried out at temperatures down to 140 K.3 Theoretical studies also favor interconversion over a barriere4 In contrast, room-temperature crystal structures of several 1,6-methano[ 101annulenes showed C1C6 distances varying between 1.54 and 2.27 A, indicating nonclassical structures between the two extremes I and IL5 In this we report the results of 13C CPMAS NMR experiments on DIM at very low temperatures (100-10 K) which support a nonclassical structure.A selection of the spectra, obtained at 1.4 T using an apparatus described previously,6 are shown in Figure 2. The two lines marked A and B at 80 and 74 ppm, respectively, have been assigned3 to the equivalent carbon atoms C1 and c 6 of molecules in two nonequivalent sites, A and B, in the asymmetric unit, exhibiting slightly different Clc6 distances of 1.836 and 1.780 A.7 The position of line A remains remarkably constant over the entire temperature range (10 K to ambient), a phenomenon which at first sight is consistent3 with a degenerate rearrangement between forms I and I1 characterized by an equilibrium constant K -1. On the other hand, between room temperature and 140 K, the position of line B shifts slightly to higher fieldas t Permanent address: