An MNDO calculation gave the formation enthalpies of the components of equi
librium mixtures in concentrated aqueous acid solutions of formaldehyde. Th
e results of this study suggest that intramolecular cyclization of linear o
ligomers with greater than or equal to 5 and greater than or equal to 9 CH2
O units, respectively, is the most plausible mechanism of formation of cycl
ic oligomers of formaldehyde - trioxane and tetraoxane. Ring protonation by
the hydroxonium ion with ring opening is the most energetically favorable
route of cyclic acetal decomposition.