The nature of the complexes PhTH 3 AH 3 ZO and PhSiF 3 AH 3 ZO (T 5 Si, Ge, and Sn; Z 5 N, P, and As) has been investigated at the MP2/aug'-cc-pVTZ(PP) level. These complexes are primarily stabilized by one TÁÁÁO tetrel bond. Interaction energies of these complexes vary from 11 to 220 kJ/mol, and TÁÁÁO separations from 1.89 to 3.09 Å. Charge transfer from the O lone pair into the CAT and TAH r* antibonding orbitals leads to the stabilization of these complexes. The TÁÁÁO tetrel bond between PhTH 3 /PhSiF 3 and H 3 NO exhibits a significant degree of covalence, characterized by the large interaction energy, negative energy density, and large charge transfer.Furthermore, a pentacoordinate silicon (IV) complex is formed in PhSiF 3 AH 3 NO with the SiÁÁÁO distance almost close to the length of SiAO bond. This indicates that the oxygen atom in N-oxides shows a strong affinity to the silicon atom in organosilicon compounds. K E Y W O R D S ab initio calculations, N-oxides, pentacoordinate silicon (IV) complex, phenyltrifluorosilane, tetrel bonds 1 | I N T R O D U C T I O NN-oxides have been attracting attention because of their potential applications in crystal materials [1][2][3] and biological systems. [4][5][6] For example, a large number of tertiary amine drugs produce N-oxides as metabolites or intermediates in drug metabolism. [4] The NAO bond in N-oxides is classified as the N!O donating bond with an important contribution from the O!N back-donation. The NAO bond in pyridine-N-oxide is stabilized and destabilized by an electron-withdrawing group (ANO 2 ) and an electron-donating substituent (ANH 2 ), respectively. [7] The character of NAO bond in N-oxides renders the oxygen atom as a potential electron donor to form noncovalent interactions including hydrogen bonds, [7][8][9][10][11][12] halogen bonds, [7,[13][14][15][16][17][18] and chalcogen bonds. [19] Prezhdo and coworkers found that pyridine-N-oxides and proton donors could form hydrogen-bonded complex, and its stability is primarily dependent on steric conditions of pyridine-N-oxides. [9] These studies showed that the oxygen atom of N-oxides is a very good electron donor. Generally, nitrogen atom is a better electron donor than oxygen atom, but the reverse is true when the nitrogen atom of pyridine derivatives and the oxygen atom of the corresponding N-oxides are compared. [13] Like N-oxides, phosphine oxides are also potential electron donors in hydrogen bonds [10,[20][21][22] and halogen bonds. [14,[22][23][24][25] Alkorta et al., found that phosphine oxides can form eclipsed and staggered hydrogen-bonded complexes with similar stabilities. [10] Generally, the hydrogen/halogen bond involving phosphine oxides is weaker than that involving amine oxides. Phosphine oxides have a shorter bond length of PAO than that of NAO in amine oxides due to the stronger electrostatic interaction between P and O, [26] This partly results in a lower dipole moment of a phosphine oxide, indicating that it is a weaker electron donor. On the formation of a halogen bond, the ox...