known that the inorganic phosphorus oxoacids are one of the many systems which experiment such reaction (and its reverse one, dehydration) when transformed in the different oxoacid species. In the present paper, our efforts were concentrated on the study of the hydration reaction of metaphosphoric acid (HPO 3), a water-or moisture-absorbing reagent that, upon water absorption, evolves to orthophosphoric, also known as phosphoric acid (H 3 PO 4). The dehydration of H 3 PO 4 to HPO 3 in aqueous solution has been measured experimentally as 134 ± 8 kJ mol −1 [2]. Also, dehydration of the protonated phosphoric acid has been studied theoretically, and the proton affinity of HPO 3 has been calculated to be 712 kJ mol −1 at the G2(MP2) computational level [3]. In addition, hydrolysis of different phosphorus derivatives as phosphate anion [4], phosphate monoesters [5] and phosphate diesters and triesters [6] has been studied computationally. The protonation and dehydration of the protonated form of orthophosphoric acid have been studied experimentally and theoretically [3]. Finally, in 2002, Davies et al. estimated the pK a values of pentaoxyphosphoranes based on single bonds lengths [7], and more recently, the study of pnictogen (or pnicogen)-bonded complexes of the related PO 2 X (X = F, Cl and Br) compounds with electron donors reveals the great power of P as electron acceptor [8, 9]. In the present work, we will analyze the reaction mechanism of the hydration of metaphosphoric acid, focusing on the key role the number of explicit water molecules play as reactants or bridges in the assistance of the proton transfer, as well as the importance of the pnictogen interactions [1, 8-23], which are noncovalent forces [24] of electrostatic nature which favor bounded connections between negative entities with positive holes [25] (in their σ or π nature) located on the pnictogen atoms (N, P, As and Sb).