Regeneration of ketone and aldehyde from their oximes is an important reaction in synthetic organic chemistry. In the oxidative deoximation processes the use of inorganic reagents is restricted by the insolubility of inorganic reagents in organic solvents. However this problem can be alleviated by the use of oxidants, like tetra-alkyl ammonium salts in the from of phase-transfer reagents. In the present case two phase transfer oxidants cetyldimethyl benzyl ammonium cerium nitrate (CDBACN) and cetyltrimethyl ammonium cerium nitrate (CTACN) were used for oxidative deoximation of oximes of carbonyl compounds. The regenerated carbonyl compounds were characterized From their melting points and spectroscopic analysis.