Soluble polymeric phase transfer catalysts (PTCs) containing benzyltributylphosphonium chloride moieties and p-nitrophenoxy group or NN-dimethylacrylamide as a polar unit were prepared via two-step reactions from polymers with chloromethyl group and polar units. These polymers were synthesized by copolymerization of p-chloromethylstyrene and the corresponding monomer or substitution of some parts of chloromethyl group with potassium p-nitrophenoxide. When the obtained polymers were added, the phase transfer catalyzed reaction of benzylchloride with solid potassium acetate to proceed smoothly. The catalytic activity was strongly affected by the content of phosphonium chloride and the varieties of comonomer unit in the polymeric PTC. The polymeric PTC containing N,N-dimethylacrylamide unit showed much higher catalytic activity than the corresponding low molecular weight PTC when the phase transfer catalyzed reaction was carried out in low polar solvent.