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The hydrolysis of N-benzyl 3-oxo-β-sultam and the general base catalysis by the neucleophile are investigated. Different possible mechanistic pathways of the reaction are proposed. Both B3LYP/6-31G* and B3LYP/6-311+G* were employed to calculate the reaction pathways. The results show that in the case of non-catalyzed hydrolysis the pathways producing N-benzyl-acylamide methyl sulfonate (P1) and N-benzyl-2-sulfonic...