Condensations of polyhydroxyl monomers with terephthalaldehyde or isophthalaldehyde give the corresponding polyspiroacetals. The effects of various dialdehydes and multihydroxy monomers on the properties of the resulting polymer have been examined. Model compounds were synthesized by the condensation of multihydroxy monomers with benzaldehyde. The model compounds and polymers were characterized by Fourier transform infrared spectroscopy, nuclear magnetic resonance (NMR), thermogravimetric analysis and differential scanning calorimetry. The proposed polymer structure is supported by the solid-state CPMAS 13 The first organic spiro polymer was synthesized by the reaction of 1,4 cyclohexanedione and pentaerythritol in the presence of an acid. 4 This polymer was thermally stable and crystalline. A number of other polyspiroketals were also prepared by the condensations of various cyclic diketones and tetraols, resulting in polymers with good chemical and thermal stabilities. 5 Several spiroacetals were prepared by the reaction of carbonyl compounds and multihydroxy monomers. Cohen and coworkers synthesized thermoplastic polyspiroacetal resins using dialdehydes with pentaerythritol or pentaerythritol-dipentaerythritol mixtures. Not surprisingly, these polymers had limited solubility in common solvents and exhibited high melting points. 6 Later, the same group prepared spiro polymers and copolymers derived from pentaerythritol, dipentaerythritol and glutaraldehyde. 7 Results show that spiroacetal unit-bearing polymers exhibited excellent mechanical properties, including high strength and hardness as well as heat and water resistance. 8 In general, the high melting points and low solubilities of spiroacetals indicate strong inter-chain forces and a high degree of order. Recently, a series of new cyclic acetals of 2-hydroxybenzaldehyde has been investigated for a correlation between the acetal structure and its biological activity. 9 Makhseed and McKeown 10 prepared a spiro polymer that was soluble in organic