The reaction between phosphorous acid and permanganate exhibits a first-order dependence both on [MnVI1] and [H,P03] and the dependence of kobs. on [H+] is of the form (i) at constant ionic strength; kobs. is independent of ionic strength. The most probable mechanism in which the ' inactive ' form of phosphorous acid, H-P=O(OH)*, is the reactive species is discussed and the values of the rate-limiting constants together with their associated thermodynamic parameters are reported. The duality of H + catalysis is also discussed in an alternative mechanism.The oxidation of phosphorous acid by several metal 2-7 and non-metal ions 8-11 has been studied. All these oxidations could be classified in two broad groups: those first order with respect to oxidant concentration and those with a zero-order dependence on the oxidant. The latter dependence is invariably explained by assuming that the rate-limiting step involves the transformation of the ' inactive form' into the ' active form ' which then reacts rapidly with the oxidant.It is surprising that the oxidation of phosphorous acid by permanganate ion has not yet been reported. The present study is thus an attempt to characterise the kinetics of this reaction, to suggest the most probable mechanism, and to discuss the nature of the reactive tautomer of phosphorous acid, a problem which has not been tackled well in most previous studies.