superacid24,25 to promote nucleophilic attack of ethanol on the carbonyl group of the urea to form a tetrahedral intermediate.After a prototropic shift, ammonia is ejected to form the Ni(II) complex of the product. An analogous nucleophilic attack by a water molecule would account for the formation of 3, since the initially produced carbamate ion would decarboxylate in the acidic assay system.18The activation parameters found here for k £toH may be compared with those for kat of the urease-catalyzed hydrolysis of urea (AH* = 6.07 ± 0.27 kcal mol"1, AS* = -21.8 cal mol"1 K"1).7 **The rate constants k £toH and kM both refer to reactions of a urea which is O-coordinated to a nickel ion. A markedly lower AH* in the enzymatic system overcomes the less favorable enzymatic AS* to produce the ~1010-fold factor by which kat exceeds &'e,0h at 38 °C. We are continuing to investigate the mechanism of both systems.Acknowledgment. We thank the Australian Research Grants Committee and the University of Queensland for financial support.