Benzyltriphenylphosponium bromate, which was prepared from the reaction of benzyltriphenylphosphonium chloride with sodium bromate, could be used as a thormally stable and mild oxidant in the presence of Lewis acid catalysts in aprotic organic solvents. This reagent oxidized efficiently different classes of alcohols such as benzyl alcohols, cycloalkanols and α-hydroxyketones to the corresponding carbonyl compounds in good yields, and thiols to disulfides in moderate yields. Besides, the oxidation of alkylbenzens and aromatic aldehydes wity this reagent was also investigated.

Key words: BROMIC ACID, BENZYL GROUP P, TRIPHENYLPHOSPHINE P, ALCOHOL, BENZENETHIOL, OXIDANT