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A resonance representation of the electronic structure of
S-nitrosothiols as a co
mbination of the conventional R-S-N=O structure, a zwitterionicstructure R-S
+=N-O
-, and a RS
-/NO
+ ion pair is proposed. The resonance for
ms are e
mployed to predict and rationalize the structural andconfor
mational properties of RSNOs, their interaction with Lewis acids, and their overall che
mical reactivity.