To systematically investigate all the possible tautomerisms from uracil (U) and its enol form (U*) induced by proton transfer, we describe a study of structural tautomer interconversion in the gas phase, in a continuum solvent, and in a microhydrated environment with I or 2 explicit water molecules, using density functional theory (DFT) calculations by means of the B3LYP exchange and correlation functions. A total of 62 geometries including 25 transition states were optimized, and the geometrical parameters have been discussed. Some rules of the configuration variation in tautomerization were summarized. The relative stabilities of all the tautomers were established. When a proton transfers from the di-keto form to the keto-enol form, water molecules in different regions show absolutely opposite effects: some assist, whereas others hinder the tautomerization. However, when a proton transfers from the keto-enol form to the di-enol form, water molecules in different regions show similar effects: the Gibbs free energy always increases and the activation energy always decreases. Additionally, some important factors that obviously affect the activation energy and Gibbs free energy were found and discussed in detail. The reasons that water molecules can assist or prevent the proton transfer were given. Furthermore, on the basis of our calculated results, we explain why it is hard to detect the di-enol form of uracil in general experiments.