A nitrogen–oxygen
Smiles rearrangement was reported to occur
after collisional activation of the PhN(R)CH2CH2O– (R = alkyl) anion, which undergoes a five-membered
ring rearrangement to form a phenoxide ion C6H5O–. When R = H, such a Smiles rearrangement is
unlikely since the negative charge is more favorably located on the
nitrogen atom than the oxygen atom; hence, alternative neutral losses
dominate the fragmentation. For example, collisional activation of
deprotonated 2-anilinoethanol (PhN–CH2CH2OH) leads to the formation of an anilide anion (C6H5NH–, m/z 92) rather than a phenoxide ion (C6H5O–, m/z 93.0343).
However, when the amino hydrogen of 2-anilinoethanol is substituted
by a methyl group, i.e., 2-(N-methylanilino)ethanol,
a Smiles rearrangement does occur, leading to the phenoxide ion, as
the negative charge can only reside on the oxygen atom. To confirm
the Smiles rearrangement mechanism, 2-(N-methylanilino)ethanol-18O was synthesized and subjected to collisional activation,
leading to an intense peak at m/z 95.0385, which corresponds to the 18O phenoxide ion ([C6H5
18O]−). The abundance
of the phenoxide ion is sensitive to substituents on the N atom, as
demonstrated by the observation that an ethyl substituent results
in the rearrangement ion with a much lower abundance. The nitrogen–oxygen
Smiles rearrangement also occurs for various morpholinylbenzoic acid
derivatives with a multistep mechanism, where the phenoxide ion is
found to be predominantly formed after loss of CO2, proton
transfers, breaking of the morpholine ring, and Smiles rearrangement.
The Smiles mechanism is also supported by density functional theory
calculations and other observations.