Sodium acetate and sodium acetate-d 3 solutions in water and heavy water were studied using Raman spectroscopy over a wide concentration range and from low wavenumbers (40 cm À1 ) up to 4200 cm À1 .In the terahertz region the broad breathing mode Na-O at 189 cm À1 was detected as well as a broad shoulder at 245 cm À1 of the restricted translation band of acetate-water. Fundamental modes of CH 3 CO 2 À (aq) and acetate-d 3 , CD 3 CO 2 À (aq), were assigned and discussed according to pseudo C s symmetry. The vibrational isotope effect of the CH 3 /CD 3 group was observed and the Teller-Redlich product rule confirmed the assignments. Additionally, band assignments of CH 3 CO 2 À and CD 3 CO 2 À in heavy water were reported and discussed. By changing from H 2 O to D 2 O, relatively strong H-bonding between the oxygen atoms of acetate causes a change in the vibrational energy levels of the dissolved acetate. The symmetric stretching mode of the CO 2 group for CH 3 CO 2 À in water and heavy water was obtained at 1413.5 cm À1 and 1418.6 cm À1 respectively and for CD 3 CO 2 À in water and heavy water, the symmetric stretch was obtained at 1407.5 cm À1 and 1412.4 cm À1 , respectively. Coupling of the intramolecular acetate bands is fairly extensive and therefore DFT calculations were carried out on discrete acetate-water (heavy water) clusters. The clusters with the general stoichiometry CH 3 CO 2 À $nH 2 O$mH 2 O (n ¼ 1-5, m ¼ 1) and n the number of first shell water molecules and m the second shell were considered and calculations at the B3LYP 6-311++G(3df,2pd) level were performed.The frequency calculations on CH 3 CO 2 À $5H 2 O and CD 3 CO 2 À $5H 2 O clusters supported the assignments of the fundamental modes. The geometrical parameters such as bond length and bond angles of acetate in solution state were obtained. The influence of acetate on the O-H stretching band of water was measured as a function of concentration in order to determine the influence of the methyl group on the structure of water. No enhancement of the water structure around the nonpolar methyl group could be detected nor the existence of dangling nO-H bonds at $3670 cm À1 . In NaCF 3 CO 2 solutions, however, dangling nO-H bonds could be observed at $3670 cm À1 caused by the hydrophobic CF 3 group. Finally, the nature of the ion pairs formed between Na + and acetate were discussed in NaCH 3 CO 2 (aq) and in concentrated solutions no contact ion pairs could be detected.