The rate constants (at 25 0 C) for the alkaline hydrolysis of a series of seven acetanilide derivatives were experimentally determined. The series included the parent compound of acetanilide and the following para substituents: CH 3 , OCH 3 , NH 2 , CHO, COCH 3 , NO 2 . The obtained kinetic data were then correlated with the following theoretically estimated reactivity indices: Mulliken and NBO atomic charges, the Parr electrophilicity index (ω), and the electrostatic potential at the carbon and nitrogen atoms of the reaction center (V C , V N ). A very good correlation between the logarithm of the rate constant, ln k, and ω values was established. Excellent correlations between V C and V N with ln k were found. The data obtained show that the model-independent electrostatic potential at the nuclei (EPN) provides a reliable quantitative approach in describing the reactivity of organic compounds.