The nature of the two-center, two-electron (2c,2e) dative π-bonding system in aminoboranes has been explored by optimizing the equilibrium structures of R 2 NBR′ 2 (R, R′ ) H or Me) by DFT calculations at the B3PW91/6-311++G** level. The π-bond rupture energies were determined by optimizing models in which the relative orientation of the R 2 N and BR′ 2 fragments was fixed in such a manner that the lone-pair atomic orbital on N was orthogonal to the vacant 2p-orbital on the B atom. Similar calculations were carried out on the (3c,2e) dative π-bonding systems of bisborylamines, RN(BR′ 2 ) 2 ; the (3c,4e) π-system of bisaminoboranes, RB(NR′ 2 ) 2 ; the trigonal (4c,2e) π-bonding systems of trisborylamines, N(BR 2 ) 3 , and the (4c,6e) π-systems of trisaminoboranes, B(NR 2 ) 3 . The structures of HN(BMe 2 ) 2 , MeN-(BMe 2 ) 2 , and MeB(NMe 2 ) 2 determined by gas electron diffraction were in good agreement with those determined by calculations. The mean N-B π-bond rupture energies, 〈D π 〉, in the prototypical compounds H 2 NBH 2 , HN(BH 2 ) 2 , HB(NH 2 ) 2 , N(BH 2 ) 3 , and B(NH 2 ) 3 were found to depend not on the number of π-electrons, but on the number of centers. The mean π-bond rupture energies of the prototypical 2c, 3c, and 4c compounds were found to vary in the order 4.0:3.0:2.0. When H atoms at an acceptor atom (B) are replaced by more electron releasing methyl groups, 〈D π 〉 is significantly reduced due to a synergetic combination of destabilizing inductive effects and steric strain. When H atoms at the donor atom (N) are replaced by Me groups, the effect on 〈D π 〉 is determined by the balance of stabilizing inductive and destabilizing steric effects. The N-B bond distances in the 14 molecules tend to decrease with increasing mean π-bond rupture energy. Linear correlation analysis yields R(N-B) ) 149.3 pm -(0.075 pm mol kJ -1 ) 〈D π 〉 and a correlation coefficient of F ) 0.97.