Rhenium diboride is a recently recognized ultra-incompressible superhard material. Here we report the electronic (e), phonon (p), e-p coupling, and thermal properties of ReB2 from first-principles densityfunctional theory calculations and neutron scattering measurements. Our calculated elastic constants (c11 =641 GPa, c12=159 GPa, c13=128 GPa, c33=1037 GPa, and c44=271 GPa), bulk modulus (B≈350...