electronic structure · matrix isolation · phosphorus · quantum chemistry · reactive intermediates Matrix isolation is now a well-established method for the characterization of highly reactive species and reaction intermediates. [1] Most importantly, it paves the way for later work on a preparative scale. Willner and co-workers very recently reported on the preparation of the molecule OPN [2] in an inert-gas matrix by photolysis of the precursor compound OP(N 3 ) 3 . [3] OPN could be photoisomerized rever-To appreciate the scientific merit of this work, one should first consider the special importance of PO and PN bonds in chemistry. The P = O bond with a tetracoordinated phosphorus atom, which is best formulated not as a double bond but as a single bond with charges on the phosphorus and oxygen atoms, is of key importance in biomolecules such as ATP and DNA. Its stability can be used in a large variety of applications, such as the Wittig reaction. The two-atom molecule PO was isolated in matrix experiments by photolysis of P 4 /O 2 mixtures. [4] The P = N bond with a tetracoordinated phosphorus atom, again best formulated as a polar single bond, is also of significant interest, and could be found for example, in cyclophosphazenes and polyposphazenes. The molecule PN, detected already very early in the gas phase, [5] was later isolated in inert-gas matrices. [6] In the solid state phosphorus mononitride PN is an oligomer of unknown structure. [7] Recently, a carbene-stabilized phosphorus mononitride was synthesized which proved to be stable at room temperature (see Scheme 1). [8] However, the PÀN bond length of 170.85 pm argues for a single bond. It is part of a series of remarkable N-heterocyclic carbene(NHC)-stabilized potentially multiply bonded species like P 2 (NHC) 2 . [9] Moreover, the isoelectronic anion CP À was isolated both as ligand in a transition-metal complex and also bound to the Lewis acid B(CF 3 ) 3 (see Scheme 2). [10] The neutral RCP compounds, first prepared by Becker and et al. (with R = tBu), were shown to exhibit a rich chemistry. [11] OPN is isoelectronic to SiO 2 , [12] and indeed a solid material of the composition OPN could be synthesized in both a b-cristobalite and an amorphous form (which was slightly less stable thermodynamically) by the reaction of urea or melamine with a phosphorus precursor. [13] Hence one expects that OPN will display interesting reactivity.The story of the isolation of this molecule started with a matrix and quantum chemical study by Schnçckel, Ahlrichs, and Schunk in 1988. [14] In the introduction of their article the authors stated "We now wanted to clarify whether P V can also occur in compounds with coordination number two". The molecule was formed by matrix photolysis of a PN/O 3 mixture. Surprisingly, the IR data clearly indicated formation of PNO rather than its isomer OPN. Hence, as the authors stated, "the structure of PNO contradicts chemical intuition, according to which the most electropositive atom should assume the central position in a triatomi...