Subject: Lewis Acids and Bases Lewis Acid: electron-pair acceptor Anything that is e- deficient is a Lewis acid: H+, BF3, AlCl3, SO2, SO3, CO2, NO2, etc. (multiple bonds between S, C or N and O). Lewis Base: electron-pair donor Anything that has at least 1 unshared e- pair could be a Lewis base. So certainly things with a negative charge but also neutral molecules. F-, OH-, :NH3, H2O, etc.