In order to develop chemically amplified radiation resist having ability of acid multiplication, acid formation in -irradiated polymer films and solutions of acetal compounds containing diphenyliodonium salt has been studied.Acids were generated in the films and solutions by chain reactions in large G-value. The G-value depends on the chemical structure of the polymers and acetal compounds. Compounds containing cyclic acetal structure give large G-values. This dependence can be explained by difference in the possibility of the electron transfer from radicals of the polymers and acetal compounds to diphenyliodonium salt. Polyvinyl acetals will be a candidate for the dually amplified resist.