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Abstract: The spin-forbidden reaction mechanism of Ir+ with CH3F to yield H2 or HF has been investigated using density functional theory (DFT) calculations. The overall H2 elimination reaction is calculated to be exothermic, by 36.3 kcal/mol. One pathway is found on three potential energy surfaces (PESs), whereas the HF-elimination reaction is exothermic by 32.8 kcal/mol, two reaction pathways are identified on the quintet and triplet surfaces, only one reaction pathway is identified on the singlet surface. The reaction mechanism can be explained by the simple donor–acceptor model. According to the revealed mechanism and the calculated potential energy surfaces, H2-elimination is energetically much more favorable than HF-elimination. These conclusions are consistent with the experimental observations. [Copyright &y& Elsevier]