N−H σ-bond activation of alkylamine by Ni(PCy 3 ) was investigated using density functional theory (DFT) calculations. When simple alkylamine NHMe 2 is a reactant, both concerted oxidative addition in Ni(PCy 3 )(NHMe 2 ) and ligand-to-ligand H transfer reaction in Ni(PCy 3 )(C 2 H 4 )(NHMe 2 ) are endergonic and need a high activation energy. When NH(Me)(Bs) (Bs = SO 2 Ph, a model of tosyl group used in experiments) is a reactant, both reactions are exergonic and occur easily with a much smaller activation energy. The much larger reactivity of NH(Me)(Bs) than that of NHMe 2 results from the stronger Ni− N(Me)(Bs) bond than the Ni−NMe 2 bond and the presence of the Ni−O bonding interaction between the Bs group and the Ni atom in the product. N-Heterocyclic carbene, 1,3-bis(2,6-diisopropylphenyl)imidazol-2-ylidene (IPr), is computationally predicted to be better than PCy 3 because the Ni−NMe 2 and Ni−N(Me)(Bs) bonds in the IPr complex are stronger, respectively, than those of the PCy 3 complex. The introduction of the electronwithdrawing Bs group to the N atom of amine and the use of IPr as a ligand are recommended for the N−H σ-bond activation. The C−H σ-bond activations of benzene via the oxidative addition and the ligand-toligand H transfer reaction were also investigated here for comparison with the N−H σ-bond activation. The differences between the C−H σ-bond activation of benzene and the N−H σ-bond activation of these amines are discussed in terms of the N−H, C−H, Ni− Ph, and Ni−NMe 2 , and Ni−N(Me)(Bs) bond energies and back-donation to benzene from the Ni atom.