The structures of four N,O-diacylhydroxylamines (RCOHNOCOR', R, R'= Me, Ph) were determined in the solid state by X-ray diffraction and studied by NMR and IR spectroscopies in solution. The interpretation of the results was supported by ab-initio calculations of various tautomers and conformers, rotational barriers and chemical shifts. The results indicate the absence of OH tautomers (R-C(OH)=N-O-C(O)-R', N-acyloxyimidic acid); the NH tautomers (R-C(O)-NH-O-C(O)-R', O-acylhydroxamic acid) are present in DMSO solutions as equilibrium mixtures of a few conformers, their exchange being the likely source of 15N and 13C NMR line broadening.