Herein, a photoredox-neutral strategy for carboxylation of acylated alcohols via C(sp 3 )−O bond activation and cleavage with tetrabutylammonium oxalate (TBAO) as the carbonyl source and reductant as well as the promoter is described. Neither a pre-established CO 2 atmosphere nor external electron donors are required as the TBAO is crucial for the transformation. Various primary, secondary, and tertiary alcohols could be smoothly converted to the corresponding aryl acetic acids, which are core structures of diverse pharmaceutical drugs.