AC o II /CF 3 COOH (TFA)-catalyzed oxidative esterification of aldehydes and alkanols by using tBuOOH as an oxidant is reported. Am echanistic investigation indicated that the oxidation reaction proceeded throught he formation of aC o III ÀOCH(OMe)R complex, followed by H-atom abstraction by an in-situ-generated tBuOC radical. The former kinetic step was thought to be the selectivity-determining step. Moreover,t he strong acidity and TFAp roton were beneficial for both the dehydrative formation of the Co III ÀOCH(OMe)R complex and the redox properties of the cobalt atom, thereby offering high efficiencyf or the target oxidative cross-coupling reaction.Recently,w eh ave been exploring the use of cobalt catalysis for the oxidative functionalization of CÀHb onds. [11,12] Indeed, ap rocedure that comprises Co II -catalyzed CÀHa ctivation of the formyl group and CÀOc ross-coupling in the presence of Scheme1.Approaches for the radicaloxidativeesterification of aldehydes. LA = Lewis acid;BA= Brønstedacid.[a] S.