Abstract: | Carboxyl‐functionalized polyhedral oligomeric silsesquioxane (SQ; POSS‐COOH ) was successfully prepared by a structural transformation reaction, that is, a process of heating and concentrating soluble carboxyl‐functionalized rod‐like polySQ (PolySQ ‐COOH ) using the aqueous superacid trifluoromethanesulfonic acid (HOTf) as the catalyst and solvent. The obtained POSS‐COOH was a mixture of a cage‐like decamer (T10‐POSS), which was the main product, and an octamer (T8‐POSS) and a dodecamer (T12‐POSS), which were the minor products. The product obtained by heating and concentrating PolySQ‐COOH using aqueous hydrochloric acid (HCl) as the catalyst and solvent was soluble polySQ rather than POSS. For comparison, heating and concentrating POSS‐COOH in aqueous HOTf and HCl were performed, which yielded POSS‐COOH and PolySQ‐COOH , respectively. Based on these results, the process of heating and concentrating each starting material ( PolySQ‐COOH and POSS‐COOH ) in aqueous HOTf afforded POSS‐COOH , and a similar process in aqueous HCl yielded PolySQ‐COOH . © 2019 Wiley Periodicals, Inc. J. Polym. Sci., Part A: Polym. Chem. 2019 , 57, 2511–2518 |