Isomerization of tert-butyl thiolbut-3-enoate ( 1 ) to tert-butyl thiolcrotonate (2) is catalyzed by tertiary amines and hydroxide ion in water solution and by tertiary amines in anhydrous acetonitrile. The reaction is distinguished by an experimental deuterium solvent kinetic isotope effect, kz(H20)/k2(D20), greater than six for reactions catalyzed by N.N-dimethylaminoethanol, N,N-dimethylisopropylamine, and triethylamine. In CD3OD the rate of methylene proton exchange (NMR) in 1 exceeds the rate of isomerization. General base catalyzed formation of 1 carbanion followed by rate-determining general acid catalyzed formation of 2 is proposed. Calculated rate constants for formation of 1 carbanion and its partitioning to 1 and 2 have values expected for these proton transfers. Isomerization in acetonitrile is subject to a deuterium isotope effect, ~z ( R~N H + ) /~~( R~N D + ) , greater than 1, and the isotope effect increases with increasing concentration of R3ND+. Intramolecular proton transfer via an ion pair intermediate which exchanges H of R3NH+-I-with R3ND+ in a concentration-dependent way is proposed for isomerization in acetonitrile.