A new catalyst based on imidazolium and tungstate ion (tris(imidazolium)-tetrakis(diperoxotungsto)phosphate (3-)) has been synthesized and characterized by FT-IR spectroscopy. An efficient and environmentally friendly procedure is described for the catalyst recycling and easy product isolation for the oxidation of alcohols with hydrogen peroxide catalyzed by imidazolium ion-based phosphotungstate complex in ambient-temperature ionic liquid. (c) 2004 Elsevier Inc. All rights reserved.