Dimethylaminoborinium ion [(CH 3 ) 2 NB Y N(CH 3 ) 2 ] undergoes gas-phase Eberlin reactions (Eberlin MN, Cooks RG. Org. Mass. Spectrom. 1993; 28: 679) with neutral cyclic acetals and ketals. Analogously to trans-acetalization in the condensed phase, this reaction involves initial nucleophilic addition at the borinium cation by the acetal or ketal, followed by a ring-opening/recyclization process with concomitant loss of a neutral carbonyl compound and formation of an ionic B, N, O-containing heterocyclic product. The cyclic nature of the product is strongly suggested by multiple-stage mass spectrometry experiments. The reaction gives relatively higher yields than the corresponding acylium, phosphonium and silylium ion reactions and shows larger influences due to the position of the substituent group in 1,3-dioxolanes. Electronic and steric factors have opposite effects on the reaction efficiency, which is consistent with the proposed mechanism.