AbstractA valence bond description of the electronic structure and the process of the formation of the adduct supermolecule, F3B–NH3by charge transfer interactions between a Lewis acid, BF3, and a Lewis base, NH3, is computed in terms of the quantum mechanical localized molecular orbital (LMO) method. A dipole correlation of electronic structure is also reported. The valence bond description in terms of bond pair and lone pair is transparent in the generated LMOs of the donor, acceptor, and adduct supermolecule. It is transparent in the computed LMOs that the lone pair of N in NH3is actually involved in forming a new dative bond between B and N atoms. The present work reports the evaluated hybridization status of the boron, nitrogen, and fluorine atoms in the interesting donor–acceptor compound, F3B–NH3. It is transparent in the computed results that the quantum mechanical hybridization automatically incorporates the effect of change of environment in the pattern of hybridization perfectly in accordance with Bent's rule. The calculated dipole moment of the supermolecule is high; it is partitioned into contributions resulting from bond moments and atomic dipoles, as contributions from hybrid orbitals accommodating lone pairs of electrons. The magnitude of atomic dipole is small compared with the bond dipole component. A rationale of the bond moment of the molecule is attempted in terms of the charge density distribution on atomic sites and the atomic dipole is correlated in terms of the pattern of hybridization of lone pairs on the F atoms. The generated LMOs reveal that only one lone pair on each F atom is in a hybrid orbital, and the remaining two lone pairs are in pureporbitals. The small lone pair contribution to molecular dipole is thus transparent in computed quantum mechanical hybridization that shows that, out of three, only one lone pair on the F atoms can set in atomic dipole. This study demonstrates that atomic dipole can be used as a descriptor of the hybridization status of lone pairs on atoms in the molecules. © 2005 Wiley Periodicals, Inc. Int J Quantum Chem, 2005