Ab initio calculations, at the second-order level of Moller-Plesset perturbation theory, using a triple-xi Gaussian basis set with polarization and diffuse functions on all atoms, have been carried out on the donor-acceptor complexes of boron trifluoride with phosphine and its mono-, di-, and trimethyl derivatives. The structures, interaction energies, and vibrational spectra of the complexes were determined. The preferred conformer was found to be the staggered species in each case. The computed data were compared with those for some similar complexes containing boron trifluoride and a series of related oxygen, sulfur, and nitrogen bases, and the effect of successive methyl substitution in each series was investigated.