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Ab initio calculations have been used to study the decomposition pathways of monofluo-roinethanol. Equilibrium geometries and transition state structures were optimized at the HF/6-31G(d) and MP2/6-31G(d) levels. Single point energies were obtained at different levels of theory. The most favorable reaction to dissociation is the 1,2-HF elimination which is consistent with the experimental results.