A sterically shielded cationic NHC gold complex IPr**Au-BArF(24) without solvent coordination has been prepared in situ in CH(2)Cl(2). The monovalent transition metal electrophile, a "soft proton", heterolytically activates the C-B bond of the weakly coordinating counterion tetrakis[3,5-bis(trifluoromethyl)phenyl]borate at room temperature.