c# why can't a nullable int be assigned null as a value

The problem isn't that null cannot be assigned to an int?. The problem is that both values returned by the ternary operator must be the same type, or one must be implicitly convertible to the other. In this case, null cannot be implicitly converted to int nor vice-versus, so an explict cast is necessary. Try this instead:

int? accom = (accomStr == "noval" ? (int?)null : Convert.ToInt32(accomStr));

What Harry S says is exactly right, but

int? accom = (accomStr == "noval" ? null : (int?)Convert.ToInt32(accomStr));

would also do the trick. (We Resharper users can always spot each other in crowds...)

Another option is to use

int? accom = (accomStr == "noval" ? Convert.DBNull : Convert.ToInt32(accomStr); 

I like this one most.