The temperature dependence of the rates of neutral hydrolysis of a series of alkyl trifluoroacetates (CF3COOR; R = methyl, ethyl, s-propyl, t-butyl) has been determined in both light and heavy water. From these studies the thermodynamic parameters (AH*, AS*) which characterize the activation process have been calculated. Sufficient rate data have been obtained in the case of the ethyl ester to calculate the heat capacity of activation (AC,*) for the hydrolysis of this compound in light water. Both the entropies and enthalpies of activation as well as the solvent isotope effects are consistent with the proposal that the primary and secondary esters react by an acyl-oxygen B,,2 mechanism, in contrast to the tertiary ester, which appears to react either by a carbonium ion (SN1) process or by a route which combines both the B,,2 and SN1 paths.