Both pivaloyl cation in the presence of hydride donors and protonated pivalaldehyde in superacid media (both aprotic and protic) rearrange to protonated methyl isopropyl ketone involving gitionic dicationic intermediates. In our earlier studies we have found that the rearrangement of pivaladehyde to methyl isopropyl ketone occurs quantitatively in the presence of various superacidic media such as anhydrous HF, triflic acid, boron trifluoride-2,2,2-trifluoroethanol complex (BF 3 ⅐2CF 3 CH 2 OH) etc. Our present study with environmentally more benign and stable amine:HF complexes, namely pyridinium poly(hydrogen fluoride) (PPHF) (5), poly(4-vinylpyridinium) poly(hydrogen fluoride) (6), and poly(ethyleniminium) poly(hydrogen fluoride) (PEIHF) (7) shows that these modified HF equivalents can carry sufficient amount of immobilized HF and provide ample acidity for complete isomerization of pivalaldehyde to methyl isopropyl ketone. Calculations on protioformyl, acetyl and pivaloyl dications at the B3LYP/6-311 ϩϩ G(d,p) and CCSD ( . Being generally weak in elecrophilic nature, acyl cations such as acetyl cation are relatively less reactive towards deactivated aromatics. However, it has been shown that the reactivity of these electrophiles can be greatly enhanced by using superacidic solvents such as trifluoromethanesulfonic (triflic) acid [2]. Also the acylium salts in superacid media are found to be excellent acylating agents for deactivated aromatics. However, Olah et al. have shown that such reactions do not take place with acylium salts themselves in the absence of superacids in aprotic solvents such as SO 2 , SO 2 ClF, AsF 3 , or CH 2 Cl 2 [3].As we have shown earlier [4,5], the rearrangement of pivalaldehyde to methyl isopropyl ketone is strictly dependent on the acidity of the medium. Since pivalaldehyde and pivaloyl cation differ only by a hydride ion, it was worthwhile studying by theoretical methods the nature and reactivity of the pivaloyl ion under superacidic conditions as well as in the presence of hydride donors. Unlike protonated (protosolvated) acetylium ion, protonated (protosolvated) trimethylacetylium ion undergoes rearrangement followed by hydride abstraction to give protonated methyl isopropyl ketone under optimal acidic conditions. Trimethylacetyl cation (pivaloyl cation), pivalaldehyde and methyl isopropyl ketone behave in a highly complementary