This paper describes the characterization of low molecular weight components of four materials using electrospray ionization Fourier transform mass spectrometry (ESI-FTMS). The materials in the current study are [(ViMe 2 SiO 1/2 ) x (PhSiO 3/2 ) y (SiO 4/2 ) z ] (MTQ), [(ViMe 2 SiO 1/2 ) x (SiO 4/2 ) y ] (MQ), and [(SiO 4/2 ) x (HO 1/2 ) y ( t BuO 1/2 ) z ] (Q) silsesquioxanes. Accurate mass measurements coupled with knowledge of resin chemistry afforded siloxane composition determination that was used to propose specific structures for the oligomers. Branched or linear (T n Q m M nϩ2mϩ2 ), and monocyclic (T n Q m M nϩ2m ) structures are predominant structures for the low molecular weight species in MTQ. For MQ and Q, more condensed structures, such as partially opened cage structures (Q m M 2mϪ6 and Q m M 2mϪ8 ), were identified. The differences between MQ, Q, and MTQ are likely attributed to differences in intrinsic structure and reactivity of T and Q building blocks. The structural information obtained for these oligomeric species will ultimately provide a better understanding of new resin materials and their associated physical properties. (J Am Soc Mass Spectrom 2005, 16, 524 -534)