Rhodium(I)-catalyzed borylation of nitriles is investigated theoretically, using the density functional theory method, to clarify the reaction mechanism, including the formation process of the catalytically active species, carboncarbon bond cleavage, and the effect of an amine additive. The initial step in this reaction is the formation of a borylrhodium(I) species, in which the rhodium center carries a significant negative charge. The most energetically favorable pathway for carbon carbon bond cleavage involves the insertion of a cyano group into borylrhodium(I) to form an iminoacyl intermediate, followed by extrusion of boryl isocyanide (iminoacyl mechanism). The calculation suggests that DABCO can react with coproduced reactive boron species, such as boryl chloride and boryl isocyanide, to form stable adducts, lowering the energy of the entire reaction system. In addition, the chemoselectivities among CCN, CBr, and CCl bonds observed in experimental studies are in good agreement with the calculated activation energies required for these bond activation processes.The selective cleavage of carboncarbon σ-bonds and their transformations are among the most fundamental challenges in organic chemistry. Several transition-metal complexes have been reported to mediate such processes.1 However, it is generally difficult, even with transition-metal complexes, to activate simple carboncarbon σ-bonds because their nonpolar character and steric bulk around the sp 3 -hybridized carbon center make interactions with metal complexes difficult. Suitable substrates are therefore largely limited to those with ring strain or directing groups. The activation of carboncyano (CCN) bonds by transition metals has long been known to occur in the absence of ring strain, despite their high bond dissociation energies (ca. 130 kcal mol ¹1 for PhCN). 2 The relative easiness of these processes is attributed to the smaller steric congestion of an sp-hybridized cyano carbon and to the metal-coordinating ability of the neighboring carbonnitrogen triple bond. Metal-mediated CCN bond activation has been successfully used in catalytic transformations of nitriles.