The Lewis acid catalysed rearrangement of optically active, deuterium labelled styrene oxide derivatives to aldehydes is studied experimentally and the mechanism is further elucidated by ab initio molecular orbital and density functional calculations. The Lewis acid catalysed rearrangement of styrene oxide derivatives is shown to occur via a carbocation intermediate. Opening of the epoxide ring occurs with rotation of the Lewis acid coordinated oxygen either towards or away from the aryl group to form either the cis or trans carbocation. Calculations indicate that conversion between the cis and trans cations will only occur via ring closure back to the epoxide. The selectivity for hydride migration is controlled by the preferred geometry of...