The thermal and light-induced O À O bond breaking of 2-ethyl-4-nitro-1(2H)-isoquinolinium hydroperoxide (IQOOH) were studied using 1 H NMR, steady-state UV/vis spectroscopy, femtosecond UV/vis transient absorption (fs TA) and time-dependent density functional theory (TD DFT) calculations. Thermal O À O bond breaking occurs at room temperature to generate water and the corresponding amide. The rate of this reaction, k = 5.4 Á 10 À6 s
À1, is higher than the analogous rates of simple alkyl and aryl hydroperoxides; however, the rate significantly decreases in the presence of small amounts of methanol. The calculated structure of the transition state suggests that the thermolysis is facilitated by a 1,2 proton shift. The photochemical process yields the same products, as confirmed using NMR and UV/vis spectroscopy. However, the quantum yield for the photolysis is low (Φ = 0.7%). Fs TA studies provide additional detail of the photochemical process and suggest that the S 1 state of IQOOH undergoes fast internal conversion to the ground state, and this process competes with the excited-state O À O bond breaking. This result was supported by the fact that the model compound IQOH exhibits similar excited-state decay lifetimes as IQOOH, which is assigned to the S 1 ! S 0 internal conversion.