A DFT study of cobalt-nitrosyl [n,n]tropocoronand (TC-n,n) complexes has revealed a sharp reduction of singlet-triplet gaps as the structures change from near-square-pyramidal 10 (for n = 3) to trigonal-bipyramidal with an equatorial NO (for n = 5, 6). For n = 6, low-energy triplet states may result in enhanced reactivity, which would account for the failure to isolate [Co(TC-6,6)(NO)] as a stable species. reinvestigation of the molecule. The calculations also revealed a decreasing singlet-triplet gap and low-energy triplet states as the coordination geometry changed from the nearly SQP TC-3,3 complex to the TBP TC-5,5 and TC-6,6 complexes. Thermally accessible triplet states are a distinct possibility for 6,6)(NO)], which would explain its apparent instability. The lowest-energy singlet and triplet states of the [Co(TCn,n)(NO)] complexes (n = 3-6) were optimized with the B3LYP, OLYP, and PW91 functionals and the 6-311G(d,p) basis set. In general, the hybrid functional B3LYP led to a broken-symmetry 45 M S = 0 solution as the ground state, whereas the pure functionals Scheme 1. Dianion of an [n,n]tropocoronand (n,n-TC) ligand.PW91 and OLYP led to closed-shell ground states. Interestingly, 50 depending on the starting point of the optimizations, two distinct triplet states, denoted T 1 and T 2 in the discussion below, could be obtained. The T 1 state may be described as low-spin S = ½ Co(II) ferromagnetically coupled to a NO radical, and the T 2 state may as a high-spin S = 2 Co(III) antiferromagnetically coupled to an S 55 = 1 NO -anion. Table 1