An in situ NMR study of tert-butanol dehydration in 95 and 85% sulfuric acid did not indicate the formation of tert-butyl cations as active reaction intermediates. Instead, only NMR lines from oxonium ions under the condition of fast exchange with water and the acid were observed. It is most likely that, in the concentrated acid, the active intermediates of this reaction are represented by tert-butyl sulfuric ester which probably is a precursor of invisible tert-butyl carbenium ions representing short-lived excited or transition states.