Boronic acids (R–B(OH)2) and their boroxine (R3B3O3) dehydration products have emerged as important classes of compounds with a multitude of diverse applications. However, the available heats of formation for these compounds are not always as accurate as would be required for further use. In this study the heats of formation at 298.15 K of R–B(OH)2 and R3B3O3 (R = H, Li, HBe, H2B, H3C, H2N, HO, F, and Cl) have been calculated at the G2, G3[G3B3], and G4 levels of theory and used to determine the enthalpy changes for the dehydration reactions: 3 R–B(OH)2 → R3B3O3 + 3 H2O; comparisons are made with other rigorous levels of theory, e.g. CBS-Q[CBS-QB3] and W1U, as well as with experimental values wherever possible. Enthalpy changes for the dehydration reactions have also been calculated using second-order Møller-Plesset perturbation theory (MP2) with the Dunning-Woon correlation-consistent aug-cc-pVDZ and aug-cc-pVTZ basis sets, and B3LYP density functional theory with the 6-311++G(2df,2pd) basis set. With the exception of H2N-B(OH)2, the dehydration reactions are consistently predicted to be exothermic. Our results provide a cautionary note for the use of the B3LYP functional in the calculation of structures and energies of boronic acids and boroxines. Where comparisons could be made, the G4 and W1U predictions for the heats of formation of these boron compounds differ significantly.