Reduction of imines (2a-e) derived from n-butylamine andp-substituted benzaldehydes, in the presence of magnesium perchlorate, by Hanrzsch ester (l), in acetonitrile, proceeds via the corresponding iminium salts formed by protonation of the imines by [Mg(H,0)L,12 * complexes. These complexes are produced by reaction of Mg2+ ions with water, which is associated with the solvent acetonitrile. Within the range 1.67 x 10-3-26.1 1 x M of added water, the rate of the reaction shows a direct dependence upon the concentration of water. Rates of reduction of the iminium perchlorates of 2a-e exhibit a Hammett relationship with a p value of + 1.83. bJ.