Dicationic Mn(III) salen, containing phosphonium groups at 5,5'-positions of salen ligand, was used as an efficient and selective catalyst for oxidation of alcohols to their corresponding aldehyde or ketone derivatives at room temperature in good to excellent yields. The effect of different solvents was studied in the oxidation of 4-methoxybenzyl alcohol, CH3CN/H2O was better solvent. Also the effect of the oxygen donors such as NaIO4, Bu4NIO4, Oxone, H2O2, H2O2/urea, NaOCl and tert-BuOOH was studied in the oxidation of 4-methoxybenzyl alcohol and selected NaIO4 as oxygen donor. (c) 2006 Elsevier B.V. All rights reserved.