The X5-phosphorin system is investigated both theoretically and by uv photoelectron spectroscopy. The results reveal that this system is best described as a superimposition of a polar internal salt structure enforced by the pentavalency of the phosphorus atom and a Huckel-"aromatic" structure enabled through participation of the d AO's on phosphorus in the cyclic A conjugative process. The question whether this system is to be best described by an "aromatic" (i.e., a Huckel) model, an "antiaromatic" (i.e., a Mobius) model, or a model known in literature as "conjugatively interrupted at phosphorus" is investigated in some detail and on novel lines.By attaching the substituents R1 and R2 to the tervalent phosphorus atom in X3-phosphorins (l), Xs-phosphorins (2) Q R,/'\R2 are generated. These systems possess a pentavalent phosphorus atom and can be viewed as being composed from a five sp2carbon fragment linked to the PRlR2 unit through two PC u bonds. As recent review articles3v4 indicate, the nature of the electronic structure of Xs-phosphorins is not well understood.