Oxygen-to-oxygen coupling, direct H-abstraction and oxygen-to-(α)carbon nucleophilic substitution processes have been investigated for both the singlet and triplet self-reaction of C(2)H(5)O(2) radicals at the CCSD(T)/cc-pVDZ//B3LYP/6-311G(2d,2p) level to evaluate the reaction mechanisms, possible products and rate constants. The calculated results show that the title reaction mainly occurs through the singlet oxygen-to-oxygen coupling mechanism with the formation of entrance tetroxide intermediates, and the most dominant product is C(2)H(5)O + HO(2) + CH(3)CHO (P5) generated in channel R5. Beginning from the radical products of P5 (C(2)H(5)O, HO(2)) and reactant (C(2)H(5)O(2)), five secondary reactions HO(2) + HO(2) (a), HO(2) + C(2)H(5)O (b), C(2)H(5)O + C(2)H(5)O (c), HO(2) + C(2)H(5)O(2) (d), and C(2)H(5)O + C(2)H(5)O(2) (e) mainly proceed on the triplet potential energy surface. Among these reactions, (a), (b), and (d) are kinetically favorable because of lower barrier heights. The calculated rate constants of channel R5 between 200 and 295 K are almost independent of the temperature, which is in agreement with the experimental report. With regard to the final products distribution, CH(3)CHO, C(2)H(5)OH, C(2)H(5)OOH, H(2)O(2), and (3)O(2) are predicted to be major, whereas C(2)H(5)OOC(2)H(5) should be in minor amount.