17 O NMR spectra for 44 ortho-, meta-and para-substituted phenyl and alkyl benzoates (C 6 H 5 CO 2 C 6 H 4 -X, C 6 H 5 CO 2 R) at natural abundance in acetonitrile were recorded. Substituent effects on the 17 O NMR chemical shifts, δ( 17 O), of the carbonyl oxygen and the single-bonded phenoxy (OPh) and alkoxy (OR) oxygens have been studied. The δ( 17 O) values of the carbonyl oxygen for para derivatives showed a good correlation with the σ°con-stants. The δ( 17 O) values of carbonyl oxygen for ortho derivatives were found to be described well with the Charton equation containing the inductive, σ I , resonance, σ°R, and steric, E s B , substituent constants in case the data treatment was performed separately for electrondonating +R and electron-attracting -R substituents. The electron-donating +R ortho and para substituents in substituted benzoates caused shielding and the electron-withdrawing -R substituents produced deshielding of the O signal. The steric interaction of ortho substituents with the ester group decreased the electron density at the carbonyl oxygen. In alkyl benzoates the δ( 17 O) values were found to be described well with the inductive, σ I , and the steric, E s B , substituent constants.We have previously investigated the contribution of the inductive, resonance and steric effects of ortho, meta, para and alkyl substituents into the rates of the alkaline hydrolysis in various media (as shown in refs 1-11 ), the carbonyl carbon 13 C NMR chemical shifts 12 , δ CO , and the infrared stretching frequencies of the carbonyl group 13 , ν CO , in substituted phenyl benzoates, X-C 6 H 4 CO 2 C 6 H 5 , C 6 H 5 CO 2 C 6 H 4 -X, and alkyl benzoates, C 6 H 5 CO 2 R. In the recent paper 14 we studied the ortho substituent effect on the 17 O NMR chemical shifts, δ( 17 O), of the carbonyl oxygen and the