An efficient cross-dehydrogenative coupling of benzylic C(sp 3 )ÀHo fe thyl arylacetates with benzoic/cinnamic acids has been developed to afford a-acyloxy esters in reasonablyh igh yields under environmentally benign conditions. Cross-dehydrogenative coupling (CDC) reactions have taken a central place in current day organic synthesis due to its advantages to construct carbon-carbon/carbon-heteroatomb onds. a-Acyloxy ketones and esters constitute the vital building block of aw ide range of natural products and pharmaceuticals. [1] a-Acyloxye sters can also be selectively hydrolyzed to the corresponding a-hydroxy esters having high product value in cosmetic, chemical, food, and pharmaceutical industries. [2,3] The installation of acyloxy substituent at benzylic positioni sa n enduring goal in organic synthesis, and many reports using benzylic/allylic C(sp 3 )ÀHa nd OÀHb onds involvingC DC protocol have appeareda dopting different strategies. [4][5][6] The selective oxidative cleavage of benzylic C(sp 3 )ÀHa nd CDC are especially important fort he formation of CÀOb onds, and have been accomplished using transition metal catalystss uch as Cu, Fe, Ru, Rh, Ir,a nd Pd in combination with different oxidants. [7] Jørgensen et al. have established ag eneralr oute for the rhodium-catalyzed NÀHa nd OÀHi nsertion of amides and carboxylic acids with a-diazo-b-ketoesters to afford a-amido and a-carboxylic-b-ketoesters, [8] whereas Feng group has recently illustrated an enantioselective insertiono fa-diazoestersa nd a-diazoketonesi nto OÀHb onds of carboxylic acids by using Rh 2 (OAc) 4 and achiral guanidine (Scheme 1). [9] Sharmaetal. extended the scope of reaction by using aR h 2 (esp) 2 -catalyzed OÀHi nsertion of 3-butynoic acid with diazo methylbenzoylacetate adoptingC onia-ene strategy. [10] The esterification of car-boxylic acids has also been achieved via continuous flow diazotization of amines, [11] iron-catalyzed intermolecular hydrothiolation of internal alkynes with thiosalicylic acids, [12] and by catalytic Mitsunobu reaction using recyclable azo reagents. [13] N-Heterocyclic carbene (NHC)-based reactions have also been identified to play an important role in constructing the benzoate ester via heteroacylationo fc arbonyl compounds. [14] A biocatalytic pathway involvingB aeyer-Villiger Monooxygenases (BVMO) has also been explored for the synthesis of enantiopure a-acylated hydroxy esters. [15] However,m ost of the aforementioned reactions are metal based and invariably make use of diazo esters in the presence of ar hodium catalyst. As an environmentally benign, inexpensivea nd practically useful methodology,t he advancement of transition-metal-free reactions is yet challenging. [16] Thus, new and eco-safep rotocols employing readily available startingm aterials are highly exigent to obtain a-acyloxy esters.In view of the above and as ap art of our continuedi nterest on metal-free synthesis, [17] we disclose herein ap ractical synthetic strategy adopting oxidative CDC of benzylic C(sp3)ÀHo f ethyl arylacetates w...