Pseudo-first-order rate constants (k obsd ) have been measured spectrophotometrically for the reactions of Ysubstituted-phenyl benzoates (5a-j) with potassium ethoxide (EtOK) in anhydrous ethanol at 25.0 ± 0.1 o C. The plots of k obsd vs. [EtOK] curve upward regardless of the electronic nature of the substituent Y in the leaving group. Dissection of k obsd into the second-order rate constants for the reactions with the dissociated EtO -and ion-paired EtOK (i.e., k EtO and k EtOK , respectively) has revealed that the ion-paired EtOK is more reactive than the dissociated EtO -. The Brønsted-type plots for the reactions with the dissociated EtO -and ion-paired EtOK exhibit highly scattered points with lg = -0.5 ± 0.1. The Hammett plots correlated with o constants result in excellent linear correlations, indicating that no negative charge develops on the O atom of the leaving Ysubstituted-phenoxide ion in transition state. Thus, it has been concluded that the reactions with the dissociated EtO -and ion-paired EtOK proceed through a stepwise mechanism, in which departure of the leaving group occurs after the RDS, and that K + ion catalyzes the reactions by increasing the electrophilicity of the reaction center through a four-membered cyclic TS structure.