X-ray crystallography and theoretical analysis were applied to explore the molecular basis for the efficient and selective Claisen-like condensations of diacylglycolurils. The crystal structures of 1-acetyl-6-benzoyl-3,4,7,8-tetramethylglycoluril (4b), and of 1-(3′-oxo-3′-phenylpropionyl)-3,4,7,8-tetramethylglycoluril (5b), the product of base-promoted intramolecular condensation of 4b, were obtained by X-ray diffraction. The acetyl (Ac) group in 4b is essentially coplanar with the attached tetrahydroimidazolone ring of the glycoluril core (τ=7°), while the benzoyl (Bz) group is twisted by τ=45° relative to a plane through the ring to which it is bonded. Product 5b contains a flat amide (τ=7°). Ab initio energy optimizations of the experimental structures for 4b and 5b give optimized geometries which are not dramatically altered, suggesting that crystal packing effects are small. An atoms-in-molecules study of the delocalization of the Fermi hole reveals that electrons in the Bz CO group of 4b are delocalized into the phenyl ring as well as into the urea moiety of the glycoluril core. This effect stabilizes the Bz over the Ac carbonyl group, and accounts for selective twisting of the Bz group. The Laplacian of the electron density reveals a non-bonded valence shell charge concentration at O of the Ac group, corresponding to a lone-pair region, aligned with a charge depletion in the valence shell of the Bz CO carbon [∠(C15–O16⋯C18)=113°]. The angle of approach [∠(O16⋯C18O19)] is 100°, equal to the angle for ideal nucleophilic attack on a carbonyl group. Oxygen atom O16 is thus poised to attack C18; only the O16⋯C18 distance (3.248Å) seems to prevent reaction. These results suggest that the same distance restraint may prevent O-acylation in the enolate intermediate 6b derived from 4b. By contrast, the transition state for C-acylation, leading from 6b towards product 5b requires a different geometry, which may explain the observed selectivity for C-acylation in this enolate. The results show that, as 4b is converted to 5b, amide torsional strain is relieved, which may account for the high reactivity of 4b and the efficiency and irreversibility of this condensation process. This study provides a starting point for quantitative correlation of substrate structure in diacylglycolurils with kinetic data for the rearrangement reaction.