Ar ecent reporti llustrated superioro pticalp roperties, such as near-infrarede mission, of polymers connected at the 4,4'-positions to af used azobenzene-boron complex (BAz). In this study,i ti si nitially demonstrated that further narrowing of the band gap can be realizedt hrough the substituent effectw ith bromine groups at the 5,5'-positions of BAz compared with those at the 4,4'-positions. From as eries of mechanistic studies, perturbation of the energy levels was rationally explained by the differencei nc ontributions of the inductive effect and the variable resonance effect, which was correlatedw ith the degree of electron distribution of molecular orbitals at the substituent positions. Moreover,i t was found that unique electronic states, such as delocalized HOMOsa nd LUMOs, should appear on the main chains of the BAz-containing copolymers with fluorene and bithiophene units, accordingt ot he optical and electrochemical data and theoretical calculations. By taking advantage of property tunability and the dramatically low LUMO energy level (near À4.0 eV) of the BAz unit, it can be said that BAz should be ac onjugated building block favorable for building advanced optoelectronic devices.[a] Dr.