The oxidative addition reaction of X-H σ-bonds to Group 13 (E=Al, Ga, In) containing compounds has been computationally explored within the density functional theory framework. These reactions, which proceed concertedly involving the E(I) →E(III) oxidation, are exothermic and associated with relatively low activation barriers. In addition, the following trends in reactivity are found: (i) the activation barriers are lower for the X-H bonds involving the heavier element in the same group (ΔE(≠) : C>Si; N>P; O>S), (ii) the process becomes kinetically more favorable in going from left to right in the same period (ΔE(≠) : C>N>O; Si≈P>S), and (iii) the activation barrier systematically increases when heavier Group 13 elements are involved in the transformation (ΔE(≠) : Al