The impact of substituent changes on phosphorus and boron-containing frustrated Lewis pairs (FLPs) has been examined. The phosphites (RO)(3)P R = Me, Ph form classical Lewis acid-base adducts of the formula (RO)(3)PB(C(6)F(5))(3) R = Me ; R = Ph , whereas P(O-2,4-(t)Bu(2)C(6)H(3))(3) and P(O-2,6-Me(2)C(6)H(3))(3) generate FLPs. Nonetheless, these latter combinations do not react with H(2). The more basic phosphinite tBu(2)POR, R = tBu reacts with B(C(6)F(5))(3) to give (tBu(2)(H)PO)B(C(6)F(5))(3). The related species tBu(2)POR, R = Ph ; 2,6-Me(2)C(6)H(3) showed no reaction with B(C(6)F(5))(3) but the FLPs react under H(2) (4 atm) to give [tBu(2)P(OR)H][HB(C(6)F(5))(3)] R = Ph and 2,6-Me(2)C(6)H(3). Similarly, tBu(2)PCl in combination with B(C(6)F(5))(3), generates an FLP that upon addition of H(2), gives [tBu(2)PH(2)][ClB(C(6)F(5))(3)] albeit in low yield. The diborane 1,4-(C(6)F(5))(2)B(C(6)F(4))B(C(6)F(5))(2) in combination with either tBu(3)P or (C(6)H(2)Me(3))(3)P generates FLPs that react with H(2) to give [R(3)PH](2)[1,4-(C(6)F(5))(2)HB(C(6)F(4))BH(C(6)F(5))(2)] (R = tBu , C(6)H(2)Me(3)). Similarly PhB(C(6)F(5))(2) and tBu(3)P react with H(2) giving [tBu(3)PH][HBPh(C(6)F(5))(2)] . The combination of B(OC(6)F(5))(3) and PtBu(3) also generate an FLP which reacts with H(2) to give [HPtBu(3)][B(OC(6)F(5))(4)] , the product of substituent redistribution. The boronic esters, (C(6)H(4)O(2))BC(6)F(5), (C(6)H(3)FO(2))BC(6)F(5) and (C(6)F(4)O(2))BC(6)F(5), and the borate esters B(OC(6)H(3)(CF(3))(2))(3), B(OC(6)H(2)F(3))(3) and B(OC(6)H(4)CF(3))(3) were prepared and shown to generate FLPs with tBu(3)P or (C(6)H(2)Me(3))(3)P. Nonetheless, no reaction with H(2) was observed for . Collectively these data suggest that there is a threshold of combined Lewis acidity and basicity that is required to effect the splitting of H(2).