The mechanism of the gas‐phase elimination kinetics of 2‐ethoxypyridine has been studied through the electronic structure calculations using density functional methods: B3LYP/6‐31G(d,p), B3LYP/6‐31++G(d,p), B3PW91/6‐31G(d,p), B3PW91/6‐31++G(d,p), MPW1PW91/6‐31G(d,p), MPW1PW91/6‐31++G(d,p), PBEPBE/6‐31G(d,p), PBEPBE/6‐31++G(d,p), PBE1PBE1/6‐31G(d,p), and PBE1PBE1/6‐31++G(d,p). The elimination reaction of 2‐ethoxypyridine occurs through a six‐centered transition state geometry involving the pyridine nitrogen, the substituted carbon of the aromatic ring, the ethoxy oxygen, two carbons of the ethoxy group, and a hydrogen atom, which migrates from the ethoxy group to the nitrogen to give 2‐pyridone and ethylene. The reaction mechanism appears to occur with the participation of π‐electrons, similar to alkyl vinyl ether elimination reaction, with simultaneous ethylene formation and hydrogen migration to the pyridine nitrogen producing 2‐pyridone. © 2011 Wiley Periodicals, Inc. Int J Quantum Chem, 2011