The　viability　of　facile　oxidation　and　cycloaddition　of　fullerene　C　60　with　ruthenium　tetraoxide　(RuO4)　has　been　confirmed　by　means　of　density　functional　theory　calculations.　Owing　to　the　powerful　capability　of　RuO4　as　an　oxidant,　the　addition　process　has　been　found　to　occur　readily　in　the　absence　of　organic　base　as　a　catalyst,　which　is　in　remarkable　contrast　to　the　base-catalyzed　osmylation　of　C60　with　osmium　tetraoxide　(OsO4).　Significantly,　we　have　found　that　boron　can　be　employed　as　an　effective　promoter　for　enhancing　the　cycloaddition　and　complexation　of　transition　metal　oxides,　e.g.　RuO4　and　OsO　4,　with　C60,　in　which　the　base　is　not　needed　at　all.　Our　results　suggest　that　boron　doping　into　the　lattice　of　fullerenes　and　carbon　nanotubes　would　provide　a　well-defined　approach　for　anchoring　transition　metal　oxides.　©　2009　World　Scientific　Publishing　Company.