Helmholtz free-energy changes in aqueous solution along two paths of glycine tautomerization were investigated by using an ab initio QM/MM-MC method with the thermodynamic perturbation theory. Glycine and one water molecule were treated at the quantum mechanics (QM) level of MP2/6-31G(d); these were surrounded by 100 water molecules at the molecular mechanics (MM) level of TIP3P. AIM (atoms-in-molecules) analysis showed that the transfer of two hydrogen atoms occurs simultaneously along the water-mediated path. The free-energy barrier height of this path in aqueous solution was higher than that of the direct path.Glycine is the smallest amino acid; it exists as the neutral (N) form in the gas phase, and as the zwitterionic (Z) form in the aqueous and crystalline states. Although the tautomerization of glycine between the N and Z forms has been studied extensively, the process of hydrogen transfer in glycine tautomerization is not yet understood completely.17 For micro-hydrated glycine complexes with two to five water molecules, it was shown that the energy barrier for hydrogen transfer via the direct path was lower than those for water-mediated paths. 7 The ab initio QM/MM-FEG method was applied to glycine tautomerization via direct hydrogen transfer surrounded by MM water molecules, 4 where QM energy calculations were performed at the theoretical level of MP2/ 6-31+G(d), with the glycine structural parameters optimized at the HF/6-31+G(d) level, and it was demonstrated that the computational free-energy difference between the N and Z forms compared well with experimentally observed values. On the other hand, a ReaxFF (reactive force field) MD simulation was applied to glycine tautomerization (direct as well as mediated by one or two water molecules), and it was suggested that the hydrogen transfer of glycine was mediated by a single water molecule in the aqueous environment.5 Thus, the hydrogen-transfer path in glycine tautomerization is still controversial.In this letter, we aim to present the probable route starting from the same complex in aqueous solution: one route is a singlewater-mediated hydrogen-transfer path, and the other is a direct hydrogen-transfer path. To this end, we treat a complex of glycine with one water molecule, gly-1W, at the QM level (ab initio molecular orbital (MO) method with MP2/6-31G(d)). The Helmholtz free-energy differences along the tautomerization routes are calculated on the basis of thermodynamic perturbation theory with Monte Carlo (MC) sampling of 100 MM water molecules surrounding the QM complex. Furthermore, we decompose the processes of single and double hydrogen transfers to neutral, transition state (TS), and zwitterionic regions on the basis of the AIM analysis, and we show that it is not a "proton" but a "hydrogen atom" that is transferred. First, the ab initio MO method was employed for the complex gly-1W in the gas phase. We obtained the stationary structures of intra-and intermolecular hydrogen-transfer reactions by using the MP2/6-31G(d) level of theory. Since it...