Our AM1 results show that : (i) Electron-withdrawing polar effect of alpha-substituents leads to thermodynamic destabilization, delta Delta H-0 > 0, of benzylic carbocations. (ii) The increments of positive charge on C-alpha and on methoxy-O accompanying the carbocation formation are linearly correlated with the electron withdrawing polar effect, sigma*; the positive charge on C-alpha is more strongly forced away onto the oxygen of the 4-methoxy group by a greater electron withdrawing power of the alpha-substituent.