A kinetic study of the oxidation of substituted N-(α-methylbenzylidene) anilines by dimethyldioxirane was investigated using a UV/VIS spectrophotometer. Oxaziridines and nitrones were formed as intermediates, and in the excess of dimethyldioxirane corresponding carbonyl compounds, nitrosobenzene or nitrobenzene, were formed quantitatively. The kinetic data were used in the equation for the formation of oxaziridines and nitrones as an intermediate and further oxidation to the corresponding acetophenones and nitrosobenzene. Hammett ρ values were determined for compounds p-substituted on the aromatic ring attached to the carbon atom of the imino group, and it was found that these substituents have very little effect on the oxidation reaction.