The kinetics and the stereochemistry of the protonation-induced unimolecular isomerization of (S)-(+)-1-D(1)-3-(p-tolyl)butane have been investigated in the gas phase in the 100-160 degrees C range. The process leads to the almost exclusive formation of the relevant meta isomer with complete racemization and partial 1,2-H shift in the migrating sec-butyl group. These results, together with the relevant activation parameters, point to the occurrence of low-energy, tightly bound isomeric sec-butyl cation/toluene complexes of defined structure and stability along the isomerization coordinate. The existence and the eta(1)-type structure of these low-energy intermediate species are confirmed by ab initio calculations on closely related systems at the MP2(full)/6-311++G**//HF/6-31+G** level of theory. Their role in the relevant energy surface clearly emerges from the comparison of the present results with those concerning sec-butylation of toluene carried out under comparable experimental conditions.