A theoretical survey on the potential energy surface for the CH (X2Π) + CH2CO reaction has been carried out. The geometries and energies of all stationary points involved in the reaction are calculated at the UB3LYP/6-311+G(d, p) level. And the more accurate energy information is provided by single point calculations at the UCCSD(T)/6-311++G(2d, 2p) level. Relationships of the reactants, transition states, intermediates, and products are confirmed by the intrinsic reaction coordinate (IRC) calculations. Our calculations demonstrate that this reaction is most likely initiated by carbon-to-olefinic carbon attack manners. The results suggest that P1 (C2H3 + CO) is the most important product through two competitive channels R → IM1 → TS1/P1 → P1 (C2H3 + CO) and R → IM1 → TS1/6 → IM6 → TS6/P1 → P1 (C2H3 + CO) . This study presents highlights of the mechanism of the title reaction, which is in good agreement with experimental results.