Raman spectra of single crystal ammonia borane, NH3BH3, were recorded as a function of temperature from 88 to 300 K using Raman microscopy and a variable temperature stage. The orthorhombic to orientationally disordered tetragonal phase transition at 225 K was clearly evident from the decrease in the number of vibrational modes. However, some of the modes in the orthorhombic phase appeared to merge 10-12 K below the phase transition perhaps suggesting the presence of an intermediate phase. Factor group analysis of vibrational spectra for both orthorhombic and tetragonal phase is provided. In addition, electronic structure calculations are used to assist in the interpretation and assignment of the normal modes.