The regioisomeric formal Mes(2)PCH(2)CH(2)B(C6F5)(2) FLP methane splitting products Mes(2)P(H)CH2CH2B(CH3)(C6F5)(2) and Mes(2)P(CH3) CH2CH2B(H)(C6F5)(2) were produced by indirect stepwise reactions. They were stable at 60 degrees C and were both characterized by X-ray diffraction. A DFT analysis revealed that their formation from the FLP and CH4 would be endergonic by +6.9 and +3.6 kcal mol(-1), respectively, and it indicated that methane elimination from the zwitterionic products is kinetically hindered by barriers of 54.0 and 72.3 kcal mol(-1), respectively.