The reactions of two series of benzoyl derivatives of nucleophiles were investigated and the results were compared with those for N-benzoylimidazole. The general structure is ArCO-Nu, where Ar ¼ X-C 6 H 4 -and/or X 2 -C 6 H 3 -; X ¼ 4-Me, H, 4-Cl, 4-CN, 4-NO 2 and X 2 ¼ 3,5-dinitro; Nu ¼ iodosobenzoate, ArCO-Iba, and phosphate dianion, ArCO-Phos. Catalytic rate constants, kinetic solvent isotope effects, kinetic substituent effects (Hammett equation) and the dependence of ÁH 6 ¼ and ÁS 6 ¼ on X were determined. For ArCO-Iba, the hydrolysis occurs via two pathways, uncatalyzed (k H 2 O ) and specific base-catalyzed (k OH ) water attack on the iodine atom of the iodosobenzoate ring. This conclusion is based on theoretical calculations of the partial charges on ArCO-Iba, and the small values calculated at 25 C, À0.22 and 0.92 for k H 2 O and k OH , respectively. The data for the reaction of ArCO-Phos are consistent with a dissociative transition state, leading to elimination of the metaphosphate monoanion (PO 3 À ). The dependence of the mechanistic pathway on the nucleophile is discussed. Two results are relevant to the reactions of ArCO-Iba: (i) moderate to large substituent effects on the activation entropies suggest that solvation of the leaving benzoate anion and desolvation of the entering nucleophile contribute to the OH À -mediated reaction; (ii) the negative and positive signs of ÁS 6 ¼ indicate large differences in solvation of the transition states of the k H 2 O and k OH pathways. For the spontaneous decomposition of ArCO-Phos, sizeable substituent effects on both ÁH 6 ¼ and ÁS 6 ¼ were observed. This shows the contribution of solvation of the leaving benzoate and substituent-induced shift of the structure of the transition state.