Borohydride anion exchange resins were prepared by treating quaternary ammonium-type anion exchangers (Amberlite IRA 400 and Amberlyst A26) with alkaline solution (unstirred), followed by washing on a column with NaBH4 solution The reduction capacities of the resins were 2.5-14.6 mmol/g. The capacities of the resins immersed in alkali were higher than those of unimmersed resins. Carbonyl compounds and acyl chlorides could be reduced to the corresponding alcs. and aldehydes in satisfactory yields with these resins. The resins could be recycled a few times without drastically decreasing the reduction capacity.