Benzyl acetate was synthesized by the reaction of benzyl chloride with sodium acetate in a two-phase system of an aqueous solution and toluene using tetrahexylammonium chloride (QCl) as a phase-transfer catalyst at 85 degreesC. The distribution coefficient and chemical equilibrium constants of QCl and tetrahexylammonium acetate were used to analyze the kinetics of the esterification. Two models such as the simple ion exchange across the interface (interface model) and the anion exchange in the aqueous phase (bulk model) were used to obtain the reaction rate constant. The overall reaction can be described by a first-order reaction with respect to the molar concentration of benzyl chloride and the active intermediate (tetrahexylammonium acetate) produced by the reaction between QCl and acetate ion in the aqueous phase, respectively. (C) 2003 Elsevier B.V. All rights reserved.