N Acylalkylation of neutral and anionic N nucleophiles with α halocarbonyl compounds was investigated by quantum chemical methods in terms of the density functional theory and by experimental methods for 2,3 dihydroimidazo[2,1 b]quinazolin 1(10)H 5 one, its N anion, and simpler model structures. High reactivity of these reagents is determined primarily by stabilization of transition states (TS) by bridge bonds involving halogen or nitrogen atoms rather than by conjugation, as has been commonly accepted. Bridged TS are formed by both the substitution mechanism S N 2 and the addition-elimination mechanism. α Haloalkyl sub stituted zwitterions, which are potential intermediates of stepwise N acylalkylation of neutral N nucleophiles, do not exist in the isolated state, but they are rather efficiently stabilized upon solvation. These zwitterions, as well as analogous O anions generated from anionic N nucleo philes, can serve as intermediates of N acylalkylation, as was demonstrated by localization of the corresponding TS.Key words: acylalkylation, transition states, bridge bonds, α halocarbonyl com pounds, 2,3 dihydroimidazo[2,1 b]quinazolin 1(10)H 5 one, N anion of 2,3 dihydroimid azo[2,1 b]quinazolin 1(10)H 5 one, tetrahedral intermediates, addition-elimination mechanism.When studying N acylalkylation of 2,3 dihydroimid azo[2,1 b]quinazolin 1(10)H 5 one (1) with bielectro philic α haloketones (α acylalkyl halides (AH)) 2, we noticed that there is uncertainty in the interpretation of the mechanism of these synthetically important trans formations. 1a,b For example, the character and the num ber of reaction steps, the role of the second electrophilic center of AH (the CO group) in N acylalkylation, and the factors responsible for higher reactivity of AH compared to that of usual alkyl halides remain unclear.Taking into account the second reaction order, 2-4 the N acylalkylation, like the acylalkylation as a whole, is most commonly considered as the nucleophilic substitu tion by the S N 2 mechanism (see, for example, Refs 5-8). In this case, high activity of AH is generally explained by stabilization of the transition state (TS) of the reaction by the CO group, stabilization being provided not directly by the electron withdrawing character of this group (cf. Ref. 9) but by its conjugation with the p electron pair of the attacked carbon atom of AH. 10-14 It was also sug gested that this effect could lead to the transformation of the reagent in TS into the enolate form. 15 In addition, stabilization of TS was sometimes accounted for by such factors as the promotion of the indirect interaction be tween the frontier orbitals of the substrate and the reagent by the carbonyl group, 16 high electron affinity of the re agent (see Ref. 17),* and, finally, the formation of addi tional nonclassical bonds between the nucleophile or (and) * In the present study, the terms "reagent" and "substrate" are used in the sense opposite to that used in S N 2 reactions based on the classification of the reaction under consideration as acyl a...