High-level ab initio calculations have been carried out for the water-
formaldehyde complex. It was found from complete geometry optimization
that the complex exhibits two equivalent equilibrium structures. In a
ddition, a structure with a linear hydrogen bond has been located as a
shallow local minimum on the potential energy surface. Low-frequency
large-amplitude motions of the complex have been studied. The rotation
al energy levels have been predicted for the vibrational ground state.