The elementary reaction responsible for water quantification in the Karl Fischer titration is oxidation of sulfur dioxide () with iodine:
This elementary reaction consumes exactly one molar equivalent of water vs. iodine. Iodine is added to the solution until it is present in excess, marking the end point of the titration, which can be detected by potentiometry. The reaction is run in an alcohol solution containing a base, which consumes the sulfur trioxide and hydroiodic acid produced.