This paper is dedicated to Prof. Paola Gramatica on the occasion of her retirement.Abstract: The acidity of Lewis-Brønsted superacids can be derived from the theoretical calculations as the Gibbs free energy of the deprotonation reaction (DG acid ), which describes the tendency of a studied compound to donate a proton. This paper presents the first Quantitative Structure -Property Relationship (QSPR) model that correlates the DG acid of superacid (HF/MeX 3 formula (X=F, Cl, Br)) with their structure. Developed model is well fitted, roubustness, has good predictive abilities, fulfills all OECD recommendation for good model. Obtained results provide the insight into the relation of structural features of superacids, which are responsible for their acid strength -the structures characterized by strong F-Me dative bond (with relatively large vibrational frequency), small positive partial atomic charge on Me central atom, possibly large polarity exhibit large acid strength. Such assumption can be used in the future as valuable information in the process of the designing new, stronger, more effective superacids.