Kinetic studies on the nucleophilic reactions of p-substituted benzylnitrates with substituted anilines have been conductometically carried out in 50-100% $CH_3CN-CH_3OH$ mixtures. From the kinetic data, Hammett ${ ho}_C$ and ${ ho}_N$ values, Bronsted $eta$ values, and solvatochromic coefficients were determined in order to examine the transition state variations caused by changes in substituents and solvent properties. It is concluded that the reaction proceeds via a synchronous $S_N2$ mechanism in which bond formation is more advanced than bond cleavage.