Highly correlated ab initio molecular orbital calculations have been used to study the energetics and mechanisms governing the reactions of a series of substituted singlet nitrenium ions ( 1 [R-N-H] + , R ) H, Cl, F, CN, and Me) with water in gas phase and in solution. It was found that, in gas phase and in solution, the nitrenium ions react in a barrierless fashion to produce an intermediate [HNR-OH 2 ] + , which in turn undergoes a 1,2-hydrogen shift to produce the corresponding protonated hydroxylamine [RNH 2 OH] + . Results obtained at the QCISD(T)/6-311++G**//QCISD/6-311++G** level indicate that in the gas phase, the intermediates are located between 27.7 and 339.6 kJ/mol below the reactants depending upon the substituent on the nitrenium ion. The transition states are located between 93.1 and 141.9 kJ/mol above the intermediates depending upon the substituent in question. Electrostatic interactions with the solvent increases the intrinsic barrier of the process, as it lowers the relative energy of the intermediates (and reactants) with respect to the transition state. It is also found that the reaction of water with the methyl nitrenium ion inhibits the decomposition of this species in gas phase. The effects of the substituent, the solvent, and the levels of theory employed on the reaction paths are discussed in detail. In addition, the reaction of singlet nitrenium ion with two water molecules is also studied and the results are discussed in the context of the importance of the explicit treatment of the solvent in the determination of the energetics and mechanisms of these processes.