Theoretical studies of the potential energy surface and bound states were performed for the N(2)O dimer. A four-dimensional intermolecular potential energy surface (PES) was constructed at the CCSD(T) level with aug-cc-pVTZ basis set supplemented with bond functions. Three co-planar local minima were found on this surface. They correspond to a nonpolar isomer with slipped-antiparallel planar structure and two equivalent polar isomers with slipped-parallel planar structures. The nonpolar isomer is energetically more stable than the polar ones by 162 cm(-1). To assign the fundamental vibrational frequencies for both isomers, more than 150 vibrational bound states were calculated based on this PES. The orientation of the nodal surface of the wave functions plays an important role in the assignment of disrotation and conrotation vibrational modes. The calculated vibrational frequencies are in good agreement with the available experimental data. We have also found a quantum tunneling effect between the two equivalent polar structures in the higher vibrational excited states. Rotational transition frequencies of the polar structure were also calculated. The accuracy of the PES is validated by the good agreement between theoretical and experimental results for the transition frequencies and spectroscopic parameters.