The kinetics of the oxidative addition of a series of para-substituted benzenethiols, HSC6H4Y, where Y = 4-NO,, 4-Br, 4-CI, 4-F, 4-H, 4-CH,, or 4-CH30 towards the complexes, rrans-IrX(CO)(Ph,P), where X = CI, Br, or I have been studied in benzene between 15 and 45". These reactions follow simple second order kinetics, rate = k2[IrX(CO)(Ph3P)2][HSC6H4Y]. The two principal factors which influence the rates of these reactions are the mesomeric and inductive effects of the para-substituent and the nature of the ligand, X, coordinated to iridium. The rate of reaction increases as the substituent becomes more electron withdrawing and as X varies from Cl to Br to I. The kinetic data together with spectroscopic data (i.r. and n.m.r.) suggest that oxidative addition proceeds via a three-centered activated complex to give the cis-product.