naked” gaseous ions are more stable the larger the associated R groups, probably because the larger R groups can stabilize the charge on the oxygen atom better than the smaller R groups. They do this by polarization of their bonding electrons, and the bigger the group, the more polarizable it is.

However, in the gas phase the order of acidity is reversed, and the equilibrium position for lies increasingly on the side of the alkoxide as R is changed from primary to secondary to tertiary, tert-butyl alcohol is therefore more acidic than ethanol in the gas phase.

The order of acidity of various liquid alcohols generally is water > primary > secondary > tertiary ROH. By this we mean that the equilibrium position for the proton-transfer reaction lies more on the side of ROH as R is changed from primary to secondary to tertiary; therefore, tert-butyl alcohol is considered less acidic than ethanol