The structure, stability, and thermochemistry of isomeric adducts between NF 3 and the Lewis acids BH 3−n F n (n = 0−3) have been investigated at the coupled-cluster and at the Gaussian-3 (G3) level of theory. At the CCD/cc-pVDZ level both the nitrogen-and the fluorine-coordinated structures of all BH 3−n F n −(NF 3 ) (n = 0−3) adducts were characterized as true minima on the potential energy surface, thus providing the first theoretical evidence for the behavior of NF 3 as a bifunctional Lewis base when interacting with neutral Lewis acids. At the G3 level, and 298.15 K, including the contribution of the entropy term, the H 3 B−NF 3 adduct is predicted to be more stable than H 3 B−F−NF 2 by 4.3 kcal mol −1 ; this free energy difference is 3.7 kcal mol −1 at the CCSD(T)/ccpVTZ//CCD/cc-pVDZ level of theory. Conversely, at the lat-