Nitrosonium ethyl sulfate (1), which is generated in situ from ethyl nitrite and sulfur trioxide, is
a convenient reagent for the one-pot transformation of olefins and dienes into substituted aldehydes
and ketones. New experimental and theoretical aspects of this reaction are discussed. A DFT and
ab initio computational study is undertaken to provide further insight into the mechanism of
electrophilic nitrosation, including the initial π-complexes, transition states, and the intermediates
involved in subsequent carbonyl formation.