Reaction of the methoxide ion on the 7-methyl 4,6-dinitrobenzofuroxan (DNBF) 1 has been studied theoretically by means of DFT/B3LYP technique in order to interpret the kineticthermodynamic competition between the three possible compounds that are carbanion DNBF -4 and two complexed forms (2, 3) of the methoxide group in positions 5 and 7 respectively. Optimized Geometry, nbo atomic charge distribution, thermodynamic/kinetic parameters (∆ r H°T, ∆ r S°T , ∆ r G°T, ∆H*, ∆S* and ∆G*) and IRC path have been calculated for possible products and their transitional states using water as solvent. All obtained ∆ r G°T are negative, ranging from -19.16 to -42.87 kcal mol -1 , indicating the possible observation of all products but the experimenters only detected the anionic form DNBF -. Fukui indices, which were calculated by means of NBO atomic charge distribution, confirm the electrophilicity of the sites C5 and C7. Transition states barriers, ΔG* are 14.97 , 15.16 and 21.94 kcal mol -1 for the three possible products 2, 3 and 4 respectively in water. As expected, the most stable compound is the carbanion but it exhibits also the highest activation barrier. If this situation engenders formally a double kinetic-thermodynamic competition, the very weak activation energy of the two complexes in C5 and C7 makes improbable the simultaneous detection of the three expected compounds.