DFT methods are used in calculations of geometries, energies, and frequencies for O ( 3 P) þ CH 3 OH reactions. CCSD(T) single-point calculations are carried out followed by extrapolation to the complete basis set (CBS) limit and inclusion of core correlation. The best estimate results of the reaction enthalpies (DH 0 0 ) for the first (À7.1 kcal/mol), second (2.0 kcal/mol), and the third (25.8 kcal/mol) reactions path are in excellent agreement with the experimental values, i.e., À7.2 6 0.2, 1.2 6 1.0, and 26.0 6 1.2 kcal/mol, respectively. Rate constants and activation energies in the range of 300-2,000 K calculated with the variational transition state theory are in good agreement with previous studies. H/D and 12 C/ 13 C kinetic isotope effects are also calculated in good agreement with available experimental data.