The nitration of aliphatic and phenyl acetate esters with alkyl nitrates in the presence of potassium amide in liquid ammonia gives not only α-nitro esters 1 but also nitroalkanes 2 and dialkyl carbonates 3. In addition to these compounds, another α-nitro ester 4 forms when the alkoxy portion of the ester and alkyl nitrate are not the same. Compounds 2 and 3 arise from a fragmentation reaction and compound 4 from a transesterification reaction, both of which occur during the nitration step, and not during subsequent acidification. These reactions are not caused by direct base attack on the resulting -nitro ester, however, except when the latter is tertiary. © 1969, American Chemical Society. All rights reserved.