Dimethylboric anhydride, (CH3)2BOB(CH3)2, has been prepared by limited hydrolysis of dimethylboron chloride and complete characterization has been carried out. The Lewis acid character of boron and the donor strength of oxygen have been studied using tensimetric and nuclear magnetic resonance techniques.Evidence for boron–oxygen π-bonding obtained from complex formation studies, using trimethylboron as a reference acid, is presented and discussed. The reduced acidity of the boron atoms, in comparison with trimethylboron, is discussed in terms of boron–oxygen π-bonding.