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Phenoxide ion has non-equivalent resonance structures in which the negative charge is less effectivelydelocalised over lesselectronegative carbon atom and one oxygen atom.The acetate ion is more stable than the phenoxide ion. This is because in the phenoxide ion, the negative charge resides on one electronegative oxygen atom and the lesser electronegative carbon atoms. Consequently their contribution towards resonance stabilisation of the phenoxide ion is less. Hence acetate ion is more stable than the phenoxide ion