“…Recently, Vedejs and co-workers reported tributylphosphine to be a similar catalyst for the acylation of alcohols [4]. In addition to the above catalysts, toluenep-sulfonicacid [5], zinc chloride [6], cobalt chloride [7], scandium trifluoromethanesulfonate [8], tantal pentachloride [9], copper(II) triflate [10], Me 3 SiOTF [11], scandium triflate [8,12], indium(III) triflate [13], bismuth(III) triflate [14], lithium perchlorate [15], yttria-zirconica based Lewis acid [16], indium triiodide [17], montmorillonite K-10 and KSF [18], magnesium bromide [19], bismuth(III) salts [20], ferric perchlorate adsorbed on silica-gel [21], tin(IV) tyetraphenylporphyrin perchlorate [22] [24] are also known to catalyse the acylation of alcohols and amines with acid anhydrides. Nevertheless, there is still a great demand for acid catalysts to generate esters under mild conditions and environmentally friendly processes.…”