The 17 O chemical shifts for para-substituted benzyl alcohols and acetates were measured: electron donating substituents resulted in deshielding and electron withdrawing groups resulted in shielding of the chemical shift; the data are correlated by DSP treatment. ... Correlation with σ and σ + for acetates and alcohols in acetone are comparable: alcohols SCS=−7.78 σ + 0.487, SD=0.60, r=0.989; SCS=−4.99 σ + − 0.76, SD=0.71, r=0.984; acetates SCS=−8.34 σ + ...