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E, with the axial anomeric acetate, hydrolyses faster. The tert-butyl substituent strongly favours the chair in which it is equatorial, so the two substrates cannot freely interchange axial and equatorial acetate simply by an inexpensive ring inversion. protonation activates the anomeric acetoxy leaving group. As its C–O bond cleaves to release acetic acid, a lone pair on the endocyclic oxygen donates into the developing anomeric orbital, producing an oxocarbenium ion. water attacks that carbon, and deprotonation gives the cyclic hemiacetal. Attack from either face accounts for the unspecified anomeric configuration of OH in the product.

The axial C–OAc bond in E can adopt antiperiplanar geometry relative to an endocyclic oxygen lone pair. This favourable $n_O\to {\sigma }_{C-O}^{\ast }$ interaction assists departure in the ionization transition state. The corresponding bond in F is poorly aligned in its preferred chair; achieving comparable overlap requires an unfavourable chair change, placing tert-butyl axial, or substantial ring distortion. The distinction is stereoelectronic control of acetal hydrolysis, rather than merely counting steric crowding in the products.

An axial acetal can itself receive ground-state stabilization from the anomeric effect, so “axial means unstable” is not an adequate rate argument. What matters is the relative Gibbs energy of activation for the departing bond and the geometry of lone-pair assistance. Conformationally locked model acetals experimentally demonstrate faster acid-catalysed cleavage of the axially oriented isomer, although their numerical rate ratios should not be transferred to these different substrates.^[ref]