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In the absence of a base, ethanol and acetic acid are heated in the presence of concentrated sulfuric acid, which acts as both an acid catalyst as well as a water-removing agent. The reaction is conducted via a nucleophilic acyl substitution mechanism, wherein the alcohol oxygen atom of ethanol attacks the carbonyl carbon of the carboxylic acid to yield ethyl acetate and water. The water formed during this reaction is subsequently removed by the concentrated sulfuric acid used in the reaction mixture, favoring the completion of the desired esterification reaction.