Abstract
The investigations of Béhal and other authors (loc. cit.) have led to the generally accepted view that the esterification of alcohols with the formic acid/acetic anhydride reaction mixture leads to the exclusive formation of formates. A reinvestigation, however, has shown that under the conditions used by Béhal, acetates are also produced. Generally, the amounts of acetates formed decrease in the order primary, secondary, tertiary alcohols; in the last case acetates are formed to a negligible degree. This finding leads to a simple and convenient method for the preparation of pure tertiary alkyl formates in high yields. The results obtained are discussed in relation to conflicting literature data as regards the synthesis of formates.

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