The mechanism of the chloride ion induced catalytic decomposition of methyl(trifluoro methyl)dioxirane in trifluoroacetone was studied at the MP4//MP2/6 31+G(d) level of theory. The solvated chloride ion interacts with dioxirane to form an ion dipole pair, which is trans formed into the key intermediate ClO-C(Me)(CF 3 )-O -acting as a chain carrier in the catalytic decomposition of dioxirane. The generation of singlet oxygen occurs during the trans formations of this intermediate on the singlet potential energy surface.Key words: catalysis, nucleophilic substitution, reaction mechanism, singlet oxygen, di oxiranes, quantum chemical calculations, MP4//MP2/6 31+G(d), G3MP2B3, NBO, and AIM methods.The generation of singlet oxygen ( 1 O 2 ) in reactions of three membered cyclic peroxides, viz., dioxiranes, 1-3 was reported for the first time in the study, 4 in which the chemi luminescence characteristic of 1 O 2 was observed in the IR spectral region 5 in the course of oxidation of 4 (dimethyl amino)pyridine with dimethyldioxirane (DMD). The re sulting N oxide caused the rapid decomposition of per oxide. Some other N oxides also cause the decomposition of DMD and methyl(trifluoromethyl)dioxirane (TFD, 1) accompanied by IR chemiluminescence of singlet oxygen.The scheme of the generation of 1 O 2 was proposed in the studies. 4,6 According to this scheme, the nucleophilic attack of the negatively charged oxygen atom of N oxide on the peroxide bond of dioxirane giving the peroxide in termediate, viz., the adduct of dioxirane and R 3 N + -O -, is responsible for the decomposition of dioxiranes and the generation of singlet oxygen. More recently, based on the available experimental data, the similar mechanism of the catalysis was proposed for the anion induced decomposi tion of dioxiranes, 7-9 which are new efficient systems for the generation of 1 O 2 (Scheme 1).Unlike the reactions of dioxiranes with tertiary amines, the anion induced catalytic decomposition of peroxides is characterized by high yields of 1 O 2 . In the case of chloride ions, the yield of 1 O 2 is 97 and 69% for DMD and TFD, respectively. 9Taking into account the high yields of singlet oxygen and the important role of dioxiranes in organic synthe sis 1-3 and chemiluminescence of oxidation reactions, 2,10-12 detailed data on the mechanism of the reactions of di oxiranes with anions are of considerable interest. These data can provide deeper insight into the generation of ex Scheme 1 X = Cl, Br, l, Me 3 CO, OH