The concerned azoles are 2-(2-pyridyl)benzoxazole (pbo) and 2-(2-pyridyl)benzthiazole (pbt). These react with ReOCl(3)(PPh(3))(2) in benzene, affording Re(V)OCl(3)(pbo) and Re(V)OCl(3)(pbt), which undergo facile oxygen atom transfer to PPh(2)R (R = Ph, Me) in dichloromethane solution, furnishing Re(III)(OPPh(2)R)Cl(3)(pbo) and Re(III)(OPPh(2)R)Cl(3)(pbt). The oxo species react with aniline in toluene solution, yielding the imido complexes Re(V)(NPh)Cl(3)(pbo) and Re(V)(NPh)Cl(3)(pbt). The X-ray structures of pbt, ReOCl(3)(pbt), Re(OPPh(3))Cl(3)(pbt), and Re(NPh)Cl(3)(pbo) are reported. The lattice of pbt consists of stacked dimers. In all the complexes the azole ligand is N,N-chelated and the ReCl(3) moiety is meridionally disposed. In ReOCl(3)(pbt) the metal-oxo bond length is 1.607(9) A. The second-order rates and the associated activation parameters of the oxygen atom transfer reactions of the Re(V)O chelates with PPh(2)R are reported. The large and negative entropy of activation (approximately -24 eu) is consistent with an associative pathway involving nucleophilic phosphine attack. The rate increases with phosphine basicity (PPh(2)Me > PPh(3)) and azole heteroatom electronegativity (O(pbo) > S(pbt)). Logarithmic rate constants for ReOCl(3)(pbo), ReOCl(3)(pbt), and ReOCl(3)(pal) are found to correlate linearly with Re(VI)O/Re(V)O reduction potentials (pal is pyridine-2-(N-p-tolyl)aldimine). The relatively low rate constant of ReOCl(3)(pbt) compared to that of ReOCl(3)(pal) is consistent with the observed shortness of the metal-oxo bond in the former. Crystal data are as follows: (pbt) empirical formula C(12)H(8)N(2)S, crystal system orthorhombic, space group Pca2(1), a = 13.762(9) A, b = 12.952(8) A, c = 11.077(4) A, V = 1974(2) A(3), Z = 8; (ReOCl(3)(pbt)) empirical formula C(12)H(8)Cl(3)N(2)OSRe, crystal system monoclinic, space group P2(1)/c, a = 11.174(7) A, b = 16.403(10) A, c = 7.751(2) A, beta = 99.35(4) degrees, V = 1401.8(13) A(3), Z = 4; (Re(NPh)Cl(3)(pbo)) empirical formula C(18)H(13)Cl(3)N(3)ORe, crystal system monoclinic, space group P2(1)/c, a = 9.566(6) A, b = 16.082(8) A, c = 11.841(5) A, beta = 94.03(4) degrees, V = 1817(2) A(3), Z = 4.