Given compounds of boron are electron deficient molecule, which have tendency to accept a pair of electrons to achieve stable electronic configuration and thus behave as Lewis acids. Lewis acid strength of BBr3,BCl3 and BF3 increases in the order BF3<BCl3<BBr3. BF3 has least acidity due to effective back bonding between 2p-orbital of B and 2p-orbital of F. Whereas, no such back bonding is observed in BBr3 and thus has maximum acidity.