The silylium cation Si(SiMe 3 ) 3 + (1) was investigated by HF, B3LYP, PISA-HF, SCRF, and the NMR/ab initio/IGLO approach in the gas phase and in benzene solution employing the 6-31G(d) basis set. In the gas phase, the δ( 29 Si) value of the central Si atom of 1 is 920 ppm relative to that of TMS according to IGLO/[7s6p2d/5s4p1d/3s1p]//HF/6-31G(d) calculations, which is in line with the corresponding δ( 29 Si) values calculated for other silyl-substituted silylium cations and results from large paramagnetic contributions to the δ( 29 Si) shift value. In benzene solution, 1 forms the Wheland σ-complex Si(SiMe 3 ) 3 -C 6 H 6 + (3), in which the silylium cation character of 1 is lost despite the fact that 3 is the weakest silylium cationbenzene complex so far investigated. According to NMR/ab initio/IGLO calculations, complex 3 is characterized by a weak covalent SiC bond of 2.293 Å, a coordination energy of 13.6 kcal/mol, and a δ( 29 Si) value of 111 ppm. Steric blocking by three SiMe 3 groups is not sufficient to prevent a silylium cation from interacting with aromatic solvent molecules.