The mechanism of addition of linear methanol associates (monomer, dimer, trimer) to aryl isocyanates at their C=N and С=О bonds was investigated applying the quantum-chemical method B3LYP/6-311++G(df,p). Notwithstanding the electronic character of substituents in the aromatic ring of the isocyanates all reactions proceed through concerted asymmetric late transition states. The addition to the C=N bond is considerably more preferable than to the С=О bond. In the transformations under consideration the intermolecular donor-acceptor interactions between the reagents result in the appearance of abnormal selectivity.Formerly we carried out a quantum-chemical investigation of the reaction mechanism between phenyl isocyanate with methanol linear associates (monomer, dimer, trimer) [2, 3]. It was established that the reactions proceeded through concerted cyclic asymmetric late transition states. With the growing degree of the alcohol association the activation barriers on the conversion route decrease due to the growing electron-donor property of the alcohol, and increases the thermodynamic feasibility of their reaction with isocyanates [1,4].In order to reveal whether the mechanism of the alcohol reaction with isocyanates might change with the change of the electronic character of substituents in the isocyanates we supplementary to the previously obtained data [2-4] investigated reactions of p-nitro-and ----------------*For Communication IV, see [1].p-methoxyphenyl isocyanate with the methanol linear associates.The electronic character of the substituents in the aryl isocyanates in question is essentially different. It was therefore expectable that if the substituents in the aromatic ring of isocyanates might cause a change in the reaction mechanism, it would be observed in the reactions under study.Quantum-chemical calculations were performed by the method B3LYP/6-311++G(df,p) employing the package of the applied programs GAUSSIAN 03 [5,6]. The preliminary geometry optimization was carried out by the density functional method with the help of PRIRODA 6 program [7] using the basic L11 (analog of cc-pCVDZ [8]). The search for the transition state was fulfi lled with respect to the fi rst negative oscillation frequency in the Hesse matrix. The verity of the transition state was determined by the procedure of the decent from the transition state point in two directions using the IRC procedure with the subsequent geometry optimization of the obtained prereaction and postreaction complexes. The principles of the estimation of conformer structures corresponding to the minimal energy are described in [2].