The structural properties, the stability and the electronic properties of single‐walled ReS2 nanotubes are studied for the first time using the density‐functional tight‐binding method (DFTB). It is found, that the properties of these nanotubes are determined essentially by the electronic structure causing unique character of intralayer metal–metal bonding within their walls, which evokes their semiconducting character and the highest stiffness after carbon and BN nanotubes. (© 2009 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)