Gas‐phase reactions of N2O with H+, Me+, Ph+, PhCH2+, Tr+ (the tropylium ion) and PhCO+ were studied by pentaquadrupole mass spectrometry. Collision‐induced dissociation (CID) of the product ions establishes that, in the diluted solvent and counterion‐free MS environment, gaseous Me+ and Ph+ ions form preferentially Me(Ph)O–N2+ (electrophilic attack at oxygen), whereas PhCH2+ forms preferentially PhCH2–N2O+ (electrophilic attack at nitrogen). The nascent phenoxydiazonium ion PhO–N2+ dissociates promptly by N2 loss to form PhO+ as the observable addition product. The PhCO+ and Tr+ ions are unreactive towards addition to N2O. The CID and ion/molecule chemistry of [N2O + H]+ are inconclusive with regard to connectivity, because the ion is rather resistant towards dissociation and reacts essentially as a proton donor species. Gaseous MeO–N2+ is not only efficient as a methylating agent towards ethers, heteroaromatics and nitriles, but also displays a rich chemistry that includes polar [4+2+] stepwise cycloadditions with representative dienes and polar transacetalization with cyclic acetals. Relative energies and geometries of various RO–N2+/R–N2O+ isomeric pairs were evaluated by MP2 and DFT calculations.(© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2007)