We have developed a class of phosphido-boranes (BoPh's) with formula X+[R2PBH3-] that bind CO2 with exceptional strength (ΔG = -8.2 to -24.0 kcal/mol) at ambient conditions. We use quantum mechanics (QM) to determine how the choice of electron-donating versus electron-withdrawing ligand impacts the CO2 binding strength, in the presence of a donating borane moiety. We also examine the role of the cation in CO2 binding, finding that the ion position relative to the bound CO2 dramatically alters binding strength. We find that the BoPh with two ethyl ligands Li[Et2PBH3] leads to ΔG = -24.0 kcal/mol upon CO2 binding while Li[Ph2PBH3] leads to ΔG = -12.8 kcal/mol. We synthesized the BoPh with two phenyl ligands Li[Ph2PBH3] to validate the QM-predicted stability and predicted pKa.