Polymer supported peroxodisulfate oxidizer was prepared from strong basic ion-exchange resin with potassium peroxodisulfate in water at room temperature. This reagent could be used as a stable, mild and efficient oxidizing reagent to produce the corresponding carbonyl compounds from hydroxyl compounds or oximes and disulfides from thiols under aprotic and nonaqueous conditions in organic solvents. (C) 2000 Elsevier Science B.V. All rights reserved.