Semi-empirical and ab initio studies on the structure and spcetra of C
-60 NH are reported. The C-s(5/6) isomer with annulene structure is mo
re stable than that of C-s(6/6) I isomer. The reaction coordinates for
the opening and closing of the transannular bond in the 6/6-closed an
d 5/6-open isomers have been calculated. There is a shallow minimum co
rresponding to a 6/6-open structure. The H atom of 6/6 isomer can be f
ast inverted between two mirror isomers so its NMR spectra show C-2v s
ymmetry. The vibrational analysis indicates that the optimized geometr
y is surely the minimum energy point in the potential surface. The IR
spectra of C60NH are obtained by calculation.