The photoelectron spectrum of F2O pertaining to ionizations to the ground ((X) over tilde B-2(1)) and low-lying excited electronic states ((A) over tilde B-2(2), (B) over tilde (2)A(1), and (C) over tilde (2) A(2)) of F2O+ is investigated theoretically. The near equilibrium potential energy surfaces of the ground electronic state ((X) over tilde B-2(1)) of F2O and the mentioned ground and excited electronic states of F2O+ reported by Wang et al. ( J. Chem. Phys. 2001, 114, 10682) for the C-2v configuration are extended for the C-s geometry assuming a harmonic vibration along the asymmetric stretching mode. The vibronic interactions between the (A) over tilde B-2(2) and (B) over tildeA(l) electronic states of F2O+ are treated within a linear coupling approach, and the strength of the vibronic coupling parameter is calculated by an ab initio method. The nuclear dynamics is simulated by both time-independent quantum mechanical and time-dependent wave packet approaches. Although the first photoelectron band exhibits resolved vibrational progression along the symmetric stretching mode, the second one is highly overlapping. The latter is attributed to the nonadiabatic interactions among the energetically close (A) over tilde B-2(2), (B) over tilde (2)A(1), and (C) over tilde (2)A(2) electronic states of F2O+. The theoretical findings are in good accord with the available experimental results.