Strong Lewis and Brønsted Acidic Sites in the Borosulfate Mg(3)[H(2)O→B(SO(4))(3)](2)

Borosulfates provide fascinating structures and properties that go beyond a pure analogy to silicates. Mg(3)[H(2)O→B(SO(4))(3)](2) is the first borosulfate featuring a boron atom solely coordinated by three tetrahedra. Thus, the free Lewis acidic site forms a Lewis acid–base adduct with a water molecule. This is unprecedented for borosulfate chemistry and even for borates. Quantum chemical calculations on water exchange reactions with BF(3) and B(C(6)F(5))(3) revealed a higher Lewis acidity for the borosulfate anion. Moreover, proton exchange reactions showed a higher Brønsted acidity than comparable silicates or phosphates. Additionally, Mg(3)[H(2)O→B(SO(4))(3)](2) was characterised by X‐ray diffraction, infrared spectroscopy, thermogravimetric analysis, and density functional theory (DFT) calculations.