The protonation of C 2 H 5 ONO 2 has been studied in the gas phase by the joint application of mass spectrometric and ab initio theoretical methods. The MIKE and CAD spectra of (C 2 H 5 ONO 2 )H + ions from various sources and their reactivity toward selected nucleophiles, investigated by FT-ICR mass spectrometry, point to the existence of two protomers, the C 2 H 5 OHNO 2 + ion-dipole complex (1c) and the covalently bound C 2 H 5 -ONOOH + species (2c), and to the tendency of the latter to isomerize into 1c in the presence of neutral C 2 H 5 -ONO 2 . The BE of NO 2 + to C 2 H 5 OH, independently measured by the kinetic and the equilibrium methods, amounts to 22.2 ( 2 kcal mol -1 at 298 K, leading to a PA of C 2 H 5 ONO 2 of 178.4 ( 2.6 kcal mol -1 , referred to the protonation at the ethereal oxygen. The computational results at the G2(MP2) level of theory show that protomers 1c and 2c have the same stability at 298 K and that at the same temperature the 2c f 1c isomerization is characterized by a ∆G°change of ca. -3 kcal mol -1 . The PA of C 2 H 5 ONO 2 is computed to be 177 ( 2 kcal mol -1 at 298 K, irrespective of whether protonation occurs at the ethereal O or at the NO 2 group, in excellent agreement with the experimental value. The results are discussed in connection with the general problem concerning the preferred protonation site and the PA trend along the RONO 2 homologous series. It is shown that entirely different factors control the local PA of the RO and the NO 2 groups.