Esterification of carboxylic acids with alkyl halides can be efficiently catalyzed by tetrabutylammonium fluoride (TBAF) generated in Situ from tetrabutylammonium hydrogensulfate (TBAHSO(4)) and KF . 2H(2)O in THF. The general applicability and the characteristic feature of this approach has been amply demonstrated. (C) 2001 Elsevier Science Ltd. All rights reserved.