o-Benzenedisulfonimide turns out to be a highly efficient Brønsted acid catalyst for the acylation of a number of alcohols, phenols, and thiols under a metal-and solvent-free procedure; reaction conditions are mild and yields very good. After the workup, the catalyst can be easily recovered and purified, ready to be reused, with economic and ecological advantages.Functional group protection is often essential in organic synthesis, so many methods and procedures of both protection and deprotection are continuously proposed in the literature. Alcohols, phenols, and thiols are routinely protected by acylation and, despite the high number of known procedures, new and more efficient methodologies are still in demand. The most commonly used reagents are acid anhydrides, although in the reaction one acyl moiety is lost, and acetic or benzoic anhydrides are the most frequently employed. The reaction with primary and secondary alcohols normally requires the presence of a suitable catalyst, whereas a strong base catalyst is needed for hindered tertiary alcohols. 1Taking into consideration only the literature concerning the acylation of alcohols, phenols, thiols, and amines with acid anhydrides, the number of recent reports is astonishing, including the use of both homogeneous and heterogeneous catalysts. Most methods employ solvent-free conditions, room temperature (for acetylation with Ac 2 O) or heating (for other anhydrides, less commonly used), in the presence of Brønsted or Lewis acid catalysts.Various organic and inorganic catalysts have been employed. The highest number of references deal with the use of Lewis acids, 2 amongst them: Mg(NTf 2 ) 2 , 3 Mg(HSO 4 ) 2 , 4 Al(OTf) 3 , 5 Sc(OTf) 3 , 6 lithium salts, 7 distannoxane derivatives, 8 Er(OTf) 3 , 9 ErCl 3 , 10 SbCl 3 , 11 NbCl 5 , 12 InCl 3 , 13 TaCl 5 , 14 CoCl 2 , 15 tin(IV) porphyrin derivatives, 16 La(NO 3 ) 3 , 17 lanthanide(III) tosylates, 18 copper salts, 19 bismuth oxide perchlorate, 20 zirconium salts, 21 cerium salts, 22 a Mn(III) complex, 23 Gd(OTf) 3 , 24 Al(HSO 4 ) 3 , 25 BF 3 ·OEt 2 , 26 cobalt polyoxometalate, 27 bismuth salts, 28 and silica derivatives. 29Protic acid catalysis is less common, both under homogeneous and heterogeneous conditions. 4-Toluenesulfonic acid (alcohols; toluene, reflux), 30 phosphomolybdic acid (alcohols, phenols, and amines; neat, r.t., long reaction times), 31 3-nitrobenzeneboronic acid (alcohols; r.t.), 32 and sulfamic acid (alcohols and phenols) 33 have been used.Under heterogeneous conditions, solid acids such as montmorillonite, 34 zeolites, 35 zirconia, 36 Nafion-H, 37 macroporous metal oxides, 38 solid superacid, 39 and heteropolyacids, 40 have also been exploited for acetylation or acylation (in a few cases) of alcohols, phenols, thiols, and amines, under solvent-free conditions and at reflux or room temperature. In other examples of heterogeneous catalysis for O-and N-acetylation, the protic acid catalyst is supported on a high-surface insoluble inorganic or organic support, such as sulfated zirconia 41a or MoO 3...