The geometries and electronic structures of various conformers of (acetoxymetyl)trifluorosilane, CH3C(O)OCH2SiF3, and also the frequencies and intensities of its vibration bands were studied by ab initio [RHF(6-31G*)J] calculation results, the most stable is the conformation in which the donor-acceptor interaction = O-->Si is realized. Analysis of the geometry, atomic charges, and molecular orbital energies shows that this donor-acceptor bond is mainly due to interaction of the lone electron pairs of the carbonyl oxygen atom with the vacant Sigmadelta* orbitals of the C-Si-F-a moiety.