The study of the interactions of the three urea-based receptors AH, BH(+) and CH(2+) with a variety of anions, in MeCN, has made it possible to verify the current view that hydrogen bonding is frozen proton transfer from the donor (the urea N-H fragment in this case) to the acceptor (the anion X(-)). The poorly acidic, neutral receptor AH establishes two equivalent hydrogen bonds N-H···X(-), with all anions, including CH(3)COO(-) and F(-), in which moderate proton transfer from N-H to the anion takes place. The strongly acidic, dicationic receptor CH(2+) forms, with most anions, complexes in which two inequivalent hydrogen bonds are present: one involving moderate proton transfer (N-H···X(-)) and one in which advanced proton transfer has taken place, described as N(-)···H-X. The degree of proton advancement is directly related to the basic tendencies of the anion. The cationic receptor BH(+) of intermediate acidic properties only forms complexes with two inequivalent hydrogen bonds (moderate+advanced proton transfer) with CH(3)COO(-) and F(-), and complexes with two equivalent hydrogen bonds (moderate proton transfer) with all the other anions. Moreover, [B···HF] and [C···HF](+), on addition of a second F(-) ion, lose the bound HF molecule to give HF(2)(-). Release of CH(3)COOH, with the formation of [CH(3)COOH···CH(3)COO](-), also takes place with the [B···CH(3)COOH] complex in the presence of a large excess of anion.