The singlet-triplet energy splitting (∆E ST = E S -E T ) was calculated for formylnitrene (5) and for the syn and anti rotamers of carboxynitrene HOC(O)N (6) by the CCSD(T) method. Extrapolation of ∆E ST to a complete basis set was calculated to be negative for 5 and strongly positive for 6. Similar results were obtained by the G2 procedure. The reason for the dramatic stabilization of the singlet state appeared to be a special bonding interaction between the nitrogen and oxygen atoms, which results in the structure intermediate between those of nitrene and oxazirene. It was found that the B3LYP/6 31G(d) method overestimates ∆E ST by ~9 kcal mol -1 for 5 and by ~7 kcal mol -1 for 6. Taking into account this overestimation and the results of DFT calculations, it was concluded that benzoylnitrene has a singlet ground state. It was proved experimentally using photolysis of benzoyl azide in an argon matrix at 12 K that benzoylnitrene has a singlet ground state and its structure is similar to that of oxazirene. Nevertheless, these singlet intermediates have low barrier to the aziridine formation, which is traditionally considered to be a typical singlet nitrene reaction.Photolysis of carbonyl azides RC(O)N 3 gives rise to two types of products: (i) isocyanates RNCO (the prod ucts of the photo Curtius rearrangement 1 ) and (ii) bimo lecular trapping products typical of the reactions of sin glet carbonylnitrenes RC(O)N. 2 It has, however, been shown that the yield of isocyanates upon photolysis of a series of carbonyl azides (R = tert butyl, aryl) remains constant (~40 50%) irrespective of the presence or ab