Reactions of a series of several benzyl methyl substituted-benzyl phosphites with tert-butyl hypochlorite were investigated. The reactions produced phosphates, isobutene, alkyl chlorides, and benzyl chlorides via phosphonium chlorides as intermediates. Furthermore, the phosphates bearing a tert-butyl group underwent fragmentation to yield isobutene and another phosphates. Relative rates of formations of substituted benzyl and benzyl chloride (kY/kH) were measured at the temperatures (-20, 0, 20, 40°C). Logarithms of the rates (log kY/kH) were plotted against sigma + and 1/T, respectively. The former gave Hammett correlations to suggest a polar transition state (TS). The latter yielded differential activation parameters (ΔΔ Hdouble daggerY-H and ΔΔ Sdouble daggerY-H ), which indicate isokinetic relations and enthalpy control of rates. The selectivities (kY/kH) decrease with higher temperatures and thereby follow the reactivity/selectivity principle.Key words: phosphites, tert-butyl hypochlorite, Hammett correlations, differential activation terms, reactivity/selectivity principle.