ABSTRACT. An efficient and convenient procedure for the synthesis of symmetrical carboxylic anhydrides from carboxylic acids with sulfated zirconia by PEG-1000 phase transfer catalysis has been developed. The reactions proceeded under mild and solvent-free conditions to provide the carboxylic anhydrides in good to excellent yields. The product can be isolated by a simple extraction with organic solvent, and the catalyst system can be recycled or reused without any significant loss of catalytic activity. KEY WORDS KEY WORDS KEY WORDS