The formation and the destruction of an intermediate involved in the Beckmann rearrangement of 2,4,6-trimethylacetophenone oxime have been studied in concentrated trifluoromethanesulfonic acid by kinetic and spectroscopic measurements. Observed (k obs ) and thermodynamic rate constants (k o ) have been estimated and the values compared with the ones obtained in perchloric, sulfuric, and methanesulfonic acids. In the range 80-100 wt% of sulfuric acid, combined analysis of k obs and k o rates shows a specific catalysis due to [H 2 SO 4 ] species. In trifluoromethanesulfonic acid, lower rate constants, compared to the values in sulfuric acid, have been observed which differ at 99 wt% by a factor of 10 3 ca. The catalytic effect of different strong acids, the structure of the intermediate inferred from Raman and NMR spectra, and the role of the ion-pairs involved in the reaction are discussed. C