The one-pot three-component reaction of aryl aldehydes with hydroxylamine hydrochloride and ethyl 3-oxobutanoate/ethyl 4-chloro-3-oxobutanoate/ ethyl 3-oxo-3-phenylpropanoate in the presence of boric acid, H 3 BO 3 , in water leads to 4H-isoxazol-5(4H)-ones in high yields. The merits of this method are efficiency, simplicity, clean, green, easy work-up, high yields, and shorter reaction times.