Naphthalene oxidation by metal-oxygen intermediates is one of difficult reactions in environmental and biological chemistry. Herein, we report that a MnIV-bis(hydroxo) complex, which was fully characterized by various physicochemical methods, such as UV-vis, ESI-MS, EPR, X-ray and XAS, shows the naphthalene oxidation in the presence of acid to afford 1,4-naphthoquinone. Redox titration of the MnIV-bis(hydroxo) complex exhibits one electron reduction potential of 1.09 V, which is the most positive potential for the previously reported nonheme MnIV-bis(hydroxo) species as well as MnIV-oxo analogues. Kinetic studies including kinetic isotope effect suggest that the naphthalene oxidation by the MnIV-bis(hydroxo) complex in the acid-promoted reaction occurs via a rate-determining electron transfer process.