The photoreactivity of (3-methyl-2H-azirin-2-yl)-phenylmethanone, 1, is wavelength-dependent (Singh et al. J. Am. Chem. Soc. 1972, 94, 1199-1206). Irradiation at short wavelengths yields 2P, whereas longer wavelengths produce 3P. Laser flash photolysis of 1 in acetonitrile using a 355 nm laser forms its triplet ketone (T(1K), broad absorption with λ(max) ~ 390-410 nm, τ ~ 90 ns), which cleaves and yields triplet vinylnitrene 3 (broad absorption with λ(max) ~ 380-400 nm, τ = 2 μs). Calculations (B3LYP/6-31+G(d)) reveal that T(1K) of 1 is located 67 kcal/mol above its ground state (S(0)) and has a long C-N bond (1.58 Å), and the calculated transition state to form 3 is only 1 kcal/mol higher in energy than T(1K) of 1. The calculations show that 3 has significant 1,3-carbon iminyl biradical character, which explains why 3 reacts efficiently with oxygen and decays by intersystem crossing to the singlet surface. Photolysis of 1 in argon matrixes at 14 K produced ketene imine 7, which presumably is formed from 3 intersystem crossing to 7. In comparison, photolysis of 1 in methanol with a 266 nm laser produces mainly ylide 2 (λ(max) ~ 380 nm, τ ~ 6 μs, acetonitrile), which decays to form 2P. Ylide 2 is formed via singlet reactivity of 1, and calculations show that the first singlet excited state of the azirine chromophore (S(1A)) is located 113 kcal/mol above its S(0) and that the singlet excited state of the ketone (S(1K)) is 85 kcal/mol. Furthermore, the transition state for cleaving the C-C bond in 1 to form 2 is located 49 kcal/mol above the S(0) of 1. Thus, we theorize that internal conversion of S(1A) to a vibrationally hot S(0) of 1 forms 2, whereas intersystem crossing from S(1K) to T(1K) results in 3.