The main structural, energetic and vibrational properties of H2O@C60 were computationally investigated using the density‐fitting local second‐order Møller–Plesset (DF‐LMP2) theory. Two low‐energy isomers, of C2 and C1 symmetry, were initially considered and only the latter one was identified as a true minimum with the lowest energy. The energy difference between these isomers was rather small (only 0.002 kcal/mol) and the respective interaction energy of any of the H2O@C60 isomers was −14.26 kcal/mol. These isomers were structurally similar having larger values of O−H bond lengths and angles by 0.0082 Å and 0.9 degrees, respectively, compared to a free water molecule. The calculated harmonic IR spectrum of the C1 isomer was characterized by: a) the presence of water frustrated translation frequencies at 90.5‐94.3 cm−1; b) the red shift in frequency of the first radial C60 mode (by −(1.8–2.7) cm−1) and the blue shift for the other three IR‐active C60 modes (by up to 2.2 cm−1); c) the red shift in H2O fundamentals by −19.2, −110.4 and −123.8 cm−1 for the bending, symmetric and antisymmetric mode, respectively, in excellent agreement with recently reported experimental results. The zero‐point energy contributed only 0.15 kcal/mol to the ZPE‐corrected value of H2O@C60 interaction energy which became now equal to −14.11 kcal/mol.