Structure and bonding of dimethyl phosphate (DMP) in vacuo and in the cryst
al phase is investigated using density functional theory calculations with
gradient corrections for the exchange-correlation functional. Calculated st
ructural properties agree well with experiment and previous high-level ab i
nitio results. Analysis of the chemical bonding in terms of localized Wanni
er orbitals allows us to compare stereoelectronic effects to those of the e
nvironment. It is found that the latter play a much more critical role for
the conformational flexibility of DMP.