A number of substituted phenyl acetates have been irradiated by UV light. The reactions observed are: (1) cleavage of the O-acyl bond, leading to phenols, (2) photo-Fries rearrangements, leading to toluene derivatives. Methoxy substituents at the o- and/or p-positions were found to be displaced by the acyl moiety. The decarboxylation reaction is considerably enhanced by substitution at the o- and/or m-positions. In i-propanol and in cyclohexane no (or hardly any) decarboxylation is observed. In ether, however, the decarboxylation is pronounced. All these reactions proceed from the same excited state, the first excited singlet. © 1969.