A new method for the chemo-enzymatic Baeyer-Villiger oxidation of cyclic ketones to lactones has been developed. The influence of reaction parameters and the structure of various ionic liquid was studied. Free Candida Antarctica lipase B or Novozyme-435 suspended in an ionic liquid were used as the catalytic phase. The reaction was carried out under mild conditions at room temperature using 30% aq. H2O2 as the oxidation agent. 1-Butyl-3-methyl bistriflimide was the most effective ionic liquid and 10 increased the reaction rate compared to toluene. Lipase exhibited good stability, and the ionic liquid could be easily reused. Therefore, a general chemo-enzymatic method for the oxidation of cyclohexanones and cyclobutanones to obtain adequate lactones in high yields (79-95%) has been proposed. 65 enzymes in ionic liquids including polarity, hydrophobicity, nucleophilicity, hydrogen bonding ability, viscosity, enzyme dissolution, and surfactant effect. [18][19][20] In addition, the parameters that quantify the interactions of the proteins and the aqueous electrolytes, such as cosmotropicity vs. chaotropicity, have been 70 proposed for explaining protein behaviour in aqueous ionic liquids. Unfortunately, the anions of ionic liquids do not always strictly follow the Hofmeister series for protein stability. 16 Ionic liquids can also form so-called organised 'nano-structures,' which are described as hydrogen bonded polymeric supramolecules that have 75 polar and non-polar regions. The structure of the ionic liquids can protect the crucial water in the protein from solvophobic