Molecular Incorporation is an important approach of providing novel compounds with fascinating structures. In this paper, we theoretically described the incorporation of the central planar tetracoordinate molecules NAl 4 À or CAl 4 2À into borane cluster B 10 H 14 . By molecular orbital analysis, a novel four-fold Al-H bonding interaction was found, and it contributes to the molecular incorporation. In addition, we found that the counterion Li þ is critical for the neutral incorporation species, due to its small atomic radii and little positive charge. To measure the nonlinear optical (NLO) response, the static¯rst hyperpolarizabilities ( 0 ) were evaluated at the second-order Møller-Plesset (MP2) level. The 0 values are 1708 a.u and 8682 a.u for ½B 10 H 14 Á Á Á NAl 4 À and ½B 10 H 14 Á Á Á CAl 4 2À , respectively, which indicates that the charge plays a signi¯cant role on deciding the value of 0 . Moreover, it is di®erent for the change of 0 value brought by counterion Li þ . Li þ decreases the 0 value of ½B 10 H 14 Á Á Á CAl 4 2À , while it increases the 0 value of ½B 10 H 14 Á Á Á NAl 4 À , therein, the sandwich-like B 10 H 14 -Li-NAl 4 (I) exhibits considerable 0 value (31,253 a.u.). This reveals that it is possible to explore high-performance NLO materials based on suitable molecular incorporation. Besides, the present study is also expected to enrich the knowledge of the planar tetracoordinate carbon chemistry and boron chemistry.