The structure of a series of Me 2 GaOR(NHC) complexes with N-heterocyclic carbenes (1,3-bis(2,4,6-trimethylphenyl)imidazolin-2-ylidene (SIMes) and 1,3-bis-(2,4,6-trimethylphenyl)imidazol-2-ylidene (IMes)) have been characterized using spectroscopic and X-ray techniques and discussed in view of their reactivity in the polymerization of rac-lactide (rac-LA). Both structure studies and density functional theory (DFT) calculations show the significant influence of NHC and OR on the structure of investigated complexes and has indicated that the Ga−C NHC bond (32.6− 39.6 kcal mol −1 ) is strong enough to form stable Me 2 GaOR-(NHC) complexes in the form of monomeric species. The reactivity of Me 2 Ga((S)-OCH(Me)CO 2 Me)(SIMes) (1) and Me 2 Ga((S)-OCH(Me)CO 2 Me)(IMes) (5) toward Lewis acids such as CO 2 and GaMe 3 has resulted in breaking of the Ga−C NHC bond with the formation of (NHC)CO 2 and Me 3 Ga(NHC) (8 and 10) and [Me 2 Ga(μ-(S)-OCH(Me)CO 2 Me)] 2 . Different results have been obtained for l,3-bis(2,6-diisopropylphenyl)-imidazolin-2-ylidene (SIPr), which coordinates more weakly to gallium, as demonstrated by the Ga−C NHC bond strength for model Me 3 GaSIMes, Me 3 GaIMes (8), and Me 3 GaSIPr (10) adducts. The reaction of SIPr with [Me 2 Ga(μ-OR)] 2 has not allowed for the breaking of Ga 2 O 2 bridges and the formation of monomeric Me 2 GaOR(SIPr) complexes, contrary to SIMes and IMes. In the case of the reaction with [Me 2 Ga(μ-(S)-OCH(Me)CO 2 Me)] 2 , the ionic compound [Me 2 Ga(OCH(Me)-CO 2 )] − [SIPrH] + (9) has been isolated. The investigated Me 2 GaOR(NHC) complexes are highly active and stereoselective in the ring-opening polymerization of rac-lactide from −20°C to room temperature, due to the insertion of rac-LA exclusively into the Ga−O alkoxide bond, leading to isotactically enriched polylactide (PLA) (P m = 0.65−0.78). It has been shown that the polymerization of lactide at low temperature is influenced by the chelate interaction of (S)-OCH(Me)CO 2 Me or (OCH(Me)C(O)) 2 OR resulting from the primary insertion of rac-LA into the Ga−O alkoxide bond, with the Ga center, which can be responsible for the low control over the molecular weight of the obtained PLA. The latter effect can be eliminated by the initial synthesis of Me 2 Ga((PLA) n OR)(NHC) with short PLA chains, which allows for controlled polymerization. Although the adverse chelate effect can be also eliminated by the polymerization of rac-LA at room temperature, the stereoselectivity of rac-LA polymerization is strongly affected by transesterification reactions. Out of investigated Me 2 GaOR(SIMes) and Me 2 GaOR(IMes) complexes, only the latter allowed for the immortal ring opening polymerization of rac-LA in the presence of i PrOH.