The potential energy surfaces of acetyl cyanide and its functional isomer acetyl isocyanide in their electronic ground state have been investigated using ab initio molecular orbital MP2(FU)/6-311G** and QCISD(T)/6311G** calculations. The molecular eliminations of CH3COX (X ) CN,NC) to CH3X + CO, HX + CH2CO, and CH2 + HCOX, the unimolecular rearrangements to CH3C-OX and CH3O-CX carbenes, 1,3-hyd...