The chemistry of N-heterocyclic carbenes (NHCs) has become one of the most active and exciting topics in synthesis and catalysis.[1] NHCs bearing N-alkyl or -aryl wingtips are predominant, and there are only limited, although increasing, literature reports on NHC systems with hydrogen wingtips ligated on transition metals such as iridium, [2] rhodium, [3] osmium, [4] ruthenium, [4a-c, 5] rhenium, [6] manganese, [7] chromium, [8] and platinum ( Figure 1). [9] In general, these NHprotic NHC complexes can be synthesized by 1) protonation of 2-or 4-pyridyl or 2-imidazolyl complexes; [6,10] 2) cleavage of N À C [2c, 5a] or N À Si [9] bonds within NHC units; 3) intramolecular attack of a ligated isonitrile by a pendent NH 2 or OH group generated in situ; [5c, 8] and 4) metal-mediated tautomerization of N-heterocycles, a process involving CÀH activation.[2-4, 5a,b, 11] Among these methods, metal-mediated tautomerization is most intriguing in that N-heterocycle to NHC tautomerization is important not only in biological process [12] but also in C À C bond formation, where rhodium [3] and ruthenium [5b] protic NHC complexes are established as active catalysts.However, almost all the literature reports in this area are limited to the synthetic aspects, reactivity, catalytic applications of such complexes, and the energetics of N-bound and Cbound tautomers.[13] Mechanistic studies on this tautomerization process are rare and only two reports are known. [3a, 4e] Furthermore, few experimental studies have been carried out on the the most important N À H bond-formation step that generates NHCs (or the microscopic-reverse process). Bergman, Ellman, and co-workers reported the first studies on the tautomerization of 3-methyl-3,4-dihydroquinazoline via a rhodium(III) hydride intermediate, which, on the basis of theoretical studies, undergoes b-hydride insertion to give the NHC product.[3a] We feel that controllable interconversions between the protic NHC and the metal hydride precursor can greatly alter the electronic effect of metal center, an important feature in catalysis and molecular recognition. Thus it is highly desirable that the thermodynamics between protic NHC complexes and the metal hydride precursors can be readily tuned. We now report the synthesis of a series of rare 18-electron iridium(I) protic NHC complexes, which upon anion exchange can undergo 1,3-shift of the NH proton to iridium to give iridium(III) hydrides. Significantly, the thermodynamics of this process can be readily tuned by the counteranion, the solvent, and the phosphine coligand.