Experiments in low-temperature matrices reveal that triplet diphenylcarbene inserts into the very strong BÀFb ond of BF 3 in atwo-step reaction. The first step is the formation of astrongly bound Lewis acid-base complex between the singlet state of diphenylcarbene and BF 3 .T his step involves an inversion of the spin state of the carbene from triplet to singlet. The second step requires visible-light photochemical activation to induce a1,2-F migration from boron to the adjacent carbon atom under formation of the formal insertion product of the carbene center into BF 3 .T he 1,2-F migration is reversible under short-wavelength UV irradiation, thus leading backt o the Lewis acid-base adduct.