Silyl enol ethers have attracted enormous attention as they could serve as a test bed for the development of novel frustrated Lewis pairs (FLPs) catalytic systems. However, the reaction mechanism of hydrogenation catalysed by metal-free FLPs for these compounds to the corresponding secondary alcohols remains elusive to a large extent in previous studies. We thus performed a thorough investigation on the reaction mechanism by density functional theory (DFT). To illustrate the reaction mechanism of FLPs-catalysed hydrogenation for silyl enol ethers, trimethyl((1-phenylvinyl)oxy)silane (Me-TMS) was chosen as the prototype substrate and toluene as the solvent, where the FLPs were generated by ethylbis(perfluorophenyl)borane (Et-B(C6F5)2) and tri-tert-butylphosphine (t-Bu3P). The M06-2X functional in connection with 6-31+G(d) basis set was used to optimize the structures of related species including in the Gibbs free energy profiles, and the energies were obtained at M06-2X/6-311++G(d,p) level of theory, where the solvent effect was simulated with the integral equation formalism, polarized continuum mode (IEF-PCM) in both calculations. Our results suggest that the FLPs-catalysed hydrogenation of silyl enol ethers in toluene begins with the formation of B-P-FLPs followed by hydrogen activation, proton transfer and hydride transfer to complete the process. It is obvious from the Gibbs free energy profile that the proton transfer is rate-determining step, the formation of B-P-FLPs and proton transfer are endothermal and the hydride transfer is no barrier. This indicates that the amount of H2 and prototype substrate have significant influence on the FLPs-catalysed hydrogenation of silyl enol ethers. A higher temperature (328.15 K) is disadvantageous to hydrogenation reaction catalysed by FLPs but the reaction could be accelerated under higher pressure (4040 kPa). The Gibbs free energy profile calculations for trimethyl((1-phenylprop-1-en-1-yl)oxy)silane (Et-TMS) and tert-butyldimethyl((1-phenylvinyl)oxy)silane (Me-TBS) reveal that substituent group may inhibit the hydride transfer as the absence of a suitable construction for R-H --transfer, where the hydride does not direct to the C + of silyl enol ethers and the distance between C + and hydride is longer. These results would be helpful to design another novel FLPs-catalysed hydrogenation reaction for silyl enol ethers.