The intrinsic electron deficiency of borane derivatives stems from the presence of a low-lying empty p orbital on the boron atom. Methods to further increase the Lewis acidity of boranes include the incorporation of a boron atom into an anti-aromatic system [1] and the introduction of electronwithdrawing groups, such as halogens, [2] Lewis acidic elements, [3] and cationic functionalities. [4] Compared with the cationic boranes, for which the formal positive charges are located on the peripheral functionalities, boron cations are markedly more electron deficient and have been identified as the active intermediates in various organic transformations. [5] Boron monocations can be classified into three categories, dicoordinated borinium, tri-coordinated borenium, and tetracoordinated boronium ions (Scheme 1). [6] The electron deficiency of the boron atom decreases as its coordination number increases.By replacing the R substituents of the boronium cation with additional neutral ligands, the number of positive charges on the boron atom could exceed one. [7] Several tetra-coordinated boron dications and trications have been structurally characterized. [8] However, the dication version of [**] This study was supported by the National Science Council of Taiwan (NSC 99-2113-M-002-011-MY2 and NSC 101-2113-M-002-013-MY2). C.-W.C. extends gratitude to the Kenda Foundation for the Golden-Jade Fellowship. NHC = N-heterocyclic carbene.