Alkali metal salts of the 2-phosphaethynolate anion PCO À synthesized from reactions of CO with NaPH 2 or K 3 P 7 have recently become available in quantities for the synthesis of transition metal complexes of the potentially ambidentate PCO ligand (Angew. Chem., Int. Ed., 2013, 38, 10064). This is exemplified by the recently reported rhenium carbonyl complex (triphos)Re(CO) 2 (PCO) (triphos = MeP(CH 2 PPh 2 ) 3 ). Density functional theory studies on the related manganese carbonyl complexes Mn(CO) n (PCO) (n = 5, 4, 3) andMn 2 (CO) n (PCO) 2 (n = 8, 7, 6, 5) are now reported. For the binuclear systems the low-energy Mn 2 (CO) 8 (PCO) 2 structures are singlet spin state structures having two bridging P-bonded phosphaketenyl m-PCO ligands without a direct Mn-Mn bond. Carbonyl loss from Mn 2 (CO) 8 (m-PCO) 2 is predicted to lead to migration of CO groups from phosphorus to manganese resulting in Mn 2 (CO) n+2 (m-P 2 ) structures with bridging diphosphido groups as the lowest energy Mn 2 (CO) n (PCO) 2 isomers (n = 7, 6, 5). Isomeric Mn 2 (CO) 6 (PCO) 2 structures with dihapto bridging Z 2 -m-PCO ligands at B30 kcal mol À1 above the global minimum are also found representing intermediates in the migration of CO groups from phosphorus to manganese. For the mononuclear systems the P-bonded Mn(CO) n (PCO) (n = 5, 4) phosphaketenyl structures are found to lie 20 to 28 kcal mol À1 in energy below the isomeric O-bonded Mn(CO) n (PCO) phosphaethynoxy isomers consistent with previously reported results by Grützmacher and coworkers on R 3 E(PCO)-R 3 E(OCP) systems (R = iPr, Ph; E = Si, Sn, Ge, Pb). The lowest energy structure for the tricarbonyl Mn(CO) 3 (PCO) is a singlet structure with an unusual trihapto Z 3 -PCO ligand. However, higher energy isomeric Mn(CO) 3 (PCO) structures with P-bonded phosphaketenyl or O-bonded phosphaethynoxy ligands and tetrahedral Mn coordination are also found.