Rhenium (I, III-V or VII) complexes bearing N-donor or oxo-ligands catalyse the Baeyer-Villiger oxidation of cyclic and linear ketones (e.g. 2-methylcyclohexanone, 2-methylcyclopentanone, cyclohexanone, cyclopentanone, cyclobutanone and 3,3-dimethyl-2-butanone) into the corresponding lactones or esters, in the presence of aqueous H2O2 (30%). The effects of various reaction parameters are studied allowing to achieve yields up to 54%. (C) 2012 Elsevier B.V. All rights reserved.