A simple and efficient method has been developed for the acylation of alcohols, amines and thiols using yttria-zirconia-based Lewis acid as catalyst and carboxylic acids as acylating agent. The reaction was found to be chemoselective for the amino alcohol, 2-mercapto ethanol and 1,2-diol. Thus, using this method, acylation of an amino group in the presence of OH group, of OH group in the presence of SH, and of a primary 014 group in the presence of secondary OH group has been achieved with excellent selectivity. (C) 2002 Elsevier Science B.V. All rights reserved.