A general, mild and efficient protocol has been developed for the synthesis of esters and thioesters. The process has been taking place using tetra n-butylammonium iodide (TBAI) as a phase-transfer catalyst and in the presence of potassium carbonate (K2CO3). A wide range of esters and thioesters was prepared in high yields and suitable times by the treatment of alcohols, phenols and thiols with...