Dissociative excitation of CH 3 COCN to produce CN͑B-X͒ and CN͑A-X͒ fluorescence was studied by resonance enhanced multiphoton excitation at 292 nm. The laser power dependence of the CN͑B-X͒ fluorescence intensity and the lifetime of the one-photon excited S 1 state showed that CN͑B͒ formation takes place in the direct two-photon and two-body dissociation mechanism, CH 3 COCNϩ2h →CH 3 CO(X )ϩCN(B). Vibrational and rotational energy distributions of the nascent CN͑B͒ fragment were determined by a simulation analysis of the dispersed fluorescence spectrum. The vibrational distribution was found to be of the relaxed type and rotational distribution in each vibrational state could be approximated by a Boltzmann distribution. The best-fit vibrational distribution of CN͑B͒ was N v Ј ϭ0 : N v Ј ϭ1 :N v Ј ϭ2 ϭ1.00: 0.25: 0.07 with the respective rotational temperatures of T r (vЈϭ0)ϭ2600 K, T r (vЈϭ1)ϭ1000 K, and T r (vЈϭ2)ϭ900 K. The internal state distributions were found to be hotter than those predicted by the statistical model with complete energy randomization within the excited molecule. The results indicate a dissociation mechanism where both the vibrational energy deposition in the photoexcitation and available energy redistribution before the bond breakage are limited within the modes of the skeletal CCOCN structure. Possible decay channels other than the CN͑B͒ production, upon two-photon excitation at 292 nm, are also discussed based on the potential surfaces previously predicted. The formation of CN͑A͒ presently observed in the direct two-photon excitation can be interpreted as the dissociation of the electronic excited intermediate states, populated competitively via internal conversion͑s͒ from the upper electronic states. To obtain a deeper understanding of higher excited states of acetyl cyanide, the vacuum UV absorption cross section was also determined in the 110-200 nm region, using a synchrotron radiation source.