IN ORDER TO EXPLORE THE HYDROGEN BINDING INTERACTIONS BETWEEN PARACETAMOL (ACETAMINOPHEN) AND WATER MOLECULES, WE HAVE CALCULATED THE GEOMETRIC STRUCTURES AS WELL AS THE TOTAL ENERGIES OF THE VARIOUS HYDROGEN-BONDED PARACETAMOL-WATER COMPLEXES COMPOSED BASED ON THE ATOMIC CHARGES OBTAINED FROM THE NBO ANALYSIS [1, 2]. IT WAS FOUND THAT THERE ARE THREE SITES (O11, N13, O20) WITHIN THE PARACETAMOL MOLECULE THROUGH WHICH INTERMOLECULAR HYDROGEN BONDS CAN BE FORMED WITH WATER MOLECULE. ALL THE CALCULATIONS HAVE BEEN PERFORMED USING THE DENSITY FUNCTIONAL THEORY (DFT) METHOD WITH THE B3PW91 FUNCTIONAL AND 6-31+G (D, P) BASIS SET. FURTHERMORE, BY COMPARING THE HYDROGEN BOND LENGTHS AND THE RELATIVE ENERGIES OF THE THREE HYDROGEN-BONDED COMPLEXES PARACETAMOL-H2O, WE FOUND THAT HYDROGEN BONDS FORMED AT THE CARBONYL OXYGEN ATOM (O20) ARE STRONGER THAN THOSE FORMED AT HETEROATOM O11 AND N13. MOREOVER, AS THE NUMBER OF THE WATER MOLECULES HYDROGEN-BONDED TO THE PARACETAMOL INCREASES, THE HYDROGENBONDED COMPLEX PARACETAMOL-WATER BECOMES MORE STABLE. AT THE END, THE QUANTUM THEORY ATOMS IN MOLECULES (qtaim) THEORY [3, 4] WAS APPLIED TO EXPLAIN THE NATURE OF HETROATOM…HOH INTERACTIONS IN PARACETAMOL-WATER COMPLEXES. FROM THE RESULTS OF qtaim, IT IS EVIDENT THAT THE VALUES OF RBCP (CHARGE DENSITY OF CRITICAL POINT) ARE CALCULATED TO BE IN THE RANGE OF 0.011_0.480 AU, WHEREAS THE VALUES OF Ñ2RBCP FOR O20…H, N13…H AND O11…H ARE ALL POSITIVE, RANGING FROM 0.023 TO 0.092 AU. THESE VALUES WERE WITHIN THE COMMON ACCEPTED VALUES FOR H-BONDING INTERACTIONS, THUS INDICATING THE CLOSED-SHELL INTERACTIONS IN THESE SYSTEMS.