In this work, we present a theoretical study on the structural and conformational properties of FC(O)SSMe in its neutral and cationic ground states. The structure of the neutral molecule, as deduced from HartreeÀFock (HF), Density Functional Theory (DFT), and M˘llerÀPlesset (MP2) methods, agrees with the experimentally determined value for the CSSC dihedral angle (CÀS bonds gauche with respect to each other) and with the syn preference of the SSCO dihedral angle (CO bond syn with respect to the SÀS bond). The calculated values for these two dihedral angles are 81.9 and 4.2 degrees, respectively. From the energy difference of the anti vs. syn conformer computed at the CCSD(T)/6-311 G** level of theory, a 3% contribution of a less-stable conformer at room temperature is proposed. The potential barrier of rotation about the SÀS bond is 5.7 kcal/ mol (B3PW91/6-311 G** approximation). The FC(O)SSMe molecule adopts a planar structure after ionization, the anti conformer (CSSC dihedral angle 1808) being the most-stable form. For the first ionization of the title compound, the adiabatic ionization potential (IP ad ) derived from the three mentioned theoretical methods (using the 6-311 G** basis sets) is 8.48, 9.06, and 8.99 eV, whereas the vertical ionization potential (IP ver ) is 8.96, 9.79, and 9.62 eV, respectively (experimental value: 9.0 eV). The results are compared with previous experimental studies carried out for the neutral and charged species interpreted on the basis of the Natural Bond Orbital (NBO) analysis. From these calculations, the importance of the anomeric and mesomeric effects becomes evident. The preferred conformation can be quantitatively explained by evaluation of donor/acceptor interaction energies.1. Introduction. ± Considerable attention has been paid in recent times to the structure and conformational preferences of simple alkyl disulfides. Since the tertiary structure of proteins is determined to a large extent by the structural properties of disulfide bridges, such compounds can serve as models for probing selected structural features of protein conformation. The minimum-energy conformation of nonconstrained, symmetrically substituted disulfides has been established both experimentally and theoretically, the value of the CSSC dihedral angle (d (CSSC) [6]. However, studies on the structure elucidation and conformational behavior of non-alkyl-substituted disulfides are less common, both experimental and