The reaction of HO2 with C2H5O2 has been studied using the density functional theory (B3LYP) and the coupled-cluster theory [CCSD(T)]. The reaction proceeds on the triplet potential energy surface via hydrogen abstraction to form ethyl hydroperoxide and oxygen. On the singlet potential energy surface, the addition-elimination mechanism is revealed. Variational transition state theory is used to calculate the temperature-dependent rate constants in the range 200-1000 K. At low temperatures (e.g., below 300 K), the reaction takes place predominantly on the triplet surface. The calculated low-temperature rate constants are in good agreement with the experimental data. As the temperature increases, the singlet reaction mechanism plays more and more important role, with the formation of OH radical predominantly. The isotope effect of the reaction (DO2 + C2D5O2 VS HO2 + C2H5O2) is negligible. In addition, the triplet abstraction energetic routes for the reactions of HO2 with 11 alkylperoxy radicals (CnHmO2) are studied. It is shown that the room-temperature rate constants have good linear correlation with the activation energies for the hydrogen abstraction.