The gas and solution phase relative thermodynamic stabilities of the 39 linear and branched perfluorooctanoic acid (PFOA) congeners in both their acid and anionic forms were calculated at various levels of density functional (B3LYP, wB97XD,p) basis set) and second order p) Perfluorinated carboxylic acids (PFCAs; Figure 1) are ubiquitous environmental contaminants that arise from direct production and use, as well as via the degradation of various perfluoroalkyl precursor materials [1]. Analogous to their perfluorooctane sulfonic acid (PFOS) analogs, the gas and solution phase relative thermodynamic stabilities of the 39 PFOA congeners [2] play an important role in assessing whether synthetic conditions for commercial mixtures are under thermodynamic or kinetic control and to allow calculation of various physicochemical properties [3][4][5]. In previous work [3, 5, 6], we reported on comparative semiempirical, density functional (DFT), and second order Moller-Plesset perturbation [MP2] theory studies into the relative thermodynamic stabilities of the 89 PFOS congeners in their neutral and anionic forms. These prior investigations collectively demonstrated that the B3LYP functional does not accurately model the relative thermodynamic stabilities of linear versus branched perfluoroalkyl chains, and that more modern functionals such as M062X [7] or higher-level calculations are required to estimate the expected thermodynamic behavior of these compounds. In the current study, we extend these efforts towards calculating the gas and solution phase relative thermodynamic stabilities of the 39 linear and branched PFOA congeners. For all isomers, MMFF94 [8-11] molecular mechanics force field method systematic rotor searches (Avogadro 1.0.1) were conducted to identify the respective lowest energy conformers that were subsequently subjected to higher level DFT and MP2 calculations. Calculations were performed using the B3LYP [12][13][14]