The reaction between morpholine and ethanol is a nucleophilic substitution reaction. The lone electron pair on the morpholine nitrogen atom attacks the electrophilic carbon atom of the ethanol molecule. This leads to the formation of tetrahedral intermediates. The tetrahedral intermediate then collapses to form the morpholine ethanolate.

The reaction of morpholine and ethanol can also be used to produce morpholine ethoxy ether and morpholine ether. These products are formed when morpholine ethanolate reacts further with ethanol. The reaction conditions for the production of these products are similar to those for the production of morpholine ethanolates.

The reaction between morpholine and ethanol is a general reaction that can be for the production of various products. The reaction products are used in a variety of applications, including the production of pharmaceuticals, cosmetics, and other chemicals.