Ap rotocol for aC o II /N,N',N''-trihydroxyisocyanuric acid (THICA)-catalyzeda erobic oxidative esterification and amidationo fa ldehydes has been developed. Preliminary insight into the mechanism indicates that such an oxidative CÀO/N cross-coupling reactionp roceeds by maskingt he aldehyde in an ucleophilic addition reactionw ith an alkoxy/ amino source, thereby keeping the highly reactive formyl group from undesired oxidation. This protocol for the oxidative esterification and amidation of aldehydes proceeds through two different pathways that are characterized by the intrinsic nucleophilicity of the alkanol and amine sub-stratesT he former occurs in the presence of p-CH 3 C 6 H 4 SO 3 H as ac ocatalyst ando rthoformates as the alkoxy sources, instead of alkanols, to efficientlya fford the transient acetals.I n contrast, the coupling of the more nucleophilic amines with aldehydes renders ar eadily accessible cross-coupling reaction that occursw ithout any cocatalyst but is limitedb yt he potentiali nhibition of THICA upon nucleophilic substitution by an amine. Consequently,o nly sterically hindered amines were tolerated in this catalytic system,w hereas furtherc ondensation occurred in the presence of primary amines to lead to imines.