Abstract: Magic acid catalyzed cleavage-rearrangement reactions of a series of tert-alkyl hydroperoxides were studied. Similar reactions were achieved by treating directly the corresponding tertiary alcohols with hydrogen peroxide and magic acid. For tert-butyl hydroperoxide both 0-0 and C-0 cleavage reactions were observed, depending on reaction conditions. The intermediate carboxonium ions generated from 0-0 cleavage reactions ...