Various theoretical methods (HF, MP2, B3-LYP, QCSD, CCSD(T)) in combination with a hierarchy of basis sets have been used to determine the ground state conformations of B 2 F 4 and B 2 F 4 + . It was found that the ground state of B 2 F 4 has an eclipsed conformation (in D 2h symmetry), while that of B 2 F 4 + has a staggered conformation (in D 2d symmetry). The experimental value for the ionization potential (IP) of B 2 F 4 was found to have a far larger error than believed. The theoretical value of IP obtained by extrapolating the calculated energies to complete basis set limit, corrected for zero-point vibrational energy, spin-orbit and core-valence effects, is 271.70 kcal mol -1 . Our best atomization energy and heats of formation at 0 and 298 K for the neutral B 2 F 4 (D 2h ) are 685.64 kcal mol -1 , -339.34 kcal mol -1 , and -339.82 kcal mol -1 , respectively, and those for the radical cation B 2 F 4 + (D 2d ) are 413.94 kcal mol -1 , -67.64 kcal mol -1 , and -67.72 kcal mol -1 , respectively.