Making an Attack of Opportunity
Base › Combat
Player's Handbook v.3.5 (PH), p. 137
An attack of opportunity is a single melee attack, and you can only make one per round. You don’t have to make an attack of opportunity if you don’t want to.
An experienced character gets additional regular melee attacks (by using the full attack action), but at a lower attack bonus. You make your attack of opportunity, however, at your normal attack bonus—even if you’ve already attacked in the round.
An attack of opportunity “interrupts” the normal flow of actions in the round. If an attack of opportunity is provoked, immediately resolve the attack of opportunity, then continue with the next character’s turn (or complete the current turn, if the attack of opportunity was provoked in the midst of a character’s turn).
Combat Reflexes and Additional Attacks of Opportunity
If you have the Combat Reflexes feat you can add your Dexterity modifier to the number of attacks of opportunity you can make in a round. This feat does not let you make more than one attack for a given opportunity, but if the same opponent provokes two attacks of opportunity from you, you could make two separate attacks of opportunity (since each one represents a different opportunity). Moving out of more than one square threatened by the same opponent in the same round doesn’t count as more than one opportunity for that opponent. All these attacks are at your full normal attack bonus.