The Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids of the European Food Safety Authority was requested to evaluate 32 flavouring substances in the Flavouring Group Evaluation 18, Revision 2, using the Procedure in Commission Regulation (EC) No 1565/2000. None of the substances were considered to have genotoxic potential. The substances were evaluated through a stepwise approach (the Procedure) that integrates information on structure-activity relationships, intake from current uses, toxicological threshold of concern, and available data on metabolism and toxicity. The Panel concluded that 28 substances 02.052, 02.054, 02.120, 02.123, 02.129, 02.140, 02.144, 02.147, 02.149, 02.150, 02.168, 02.171, 02.181, 02.184, 02.197, 02.203, 02.206, 02.219, 02.226, 02.230, 02.253, 09.171, 09.356, 09.614, 09.617, 09.671 and 09.808] do not give rise to safety concerns at their levels of dietary intake, estimated on the basis of the MSDI approach. For the remaining four substances 02.185, 02.191 and 09.669] no appropriate NOAEL was available and additional data are required. Besides the safety assessment of these flavouring substances, the specifications for the materials of commerce have also been considered and for six substances information is lacking. The present Flavouring Group Evaluation deals with 32 saturated and unsaturated aliphatic acyclic and alicyclic tertiary alcohols, aromatic tertiary alcohols and their esters. Based on their structures, the candidate substances can be subdivided into 8 subgroups.Nineteen of the 32 candidate substances possess one or more chiral centres and/or can exist as geometrical stereoisomers due to the presence of a double bond: 02.129, 02.140, 02.144, 02.146, 02.147, 02.149, 02.150, 02.168, 02.191, 02.197, 02.206, 02.226, 02.230, 02.253, 09.171, 09.614, 09.671 and 09.808]. For five of these substances 02.147, 02.168, 02.191 and 02.197] the stereoisomeric composition has not been specified sufficiently. For four of these five substances 02.168, 02.191 and 02.197] the stereoisomeric composition of the mixture has not been specified.Twenty of the 32 candidate substances are classified into structural class I, 11 candidate substances are classified into structural class II and one is classified into structural class III according to the decision tree approach.Twenty-four out of the 32 candidate substances have been reported to occur in a wide range of food items.In its evaluation, the Panel as a default used the Maximised Survey-derived Daily Intake (MSDI) approach to estimate the per capita intakes of the flavouring substances in Europe. However, when the Panel examined the information provided by the European Flavouring Industry on the use levels in various foods, it appeared obvious that the MSDI approach in a number of cases would grossly underestimate the intake by regular consumers of products flavoured at the use level reported by the Industry, especially in those cases where the annual production values were reported to be small. In conse...