Carboxylic acids-contg. by-product from corn. oxidn. of cyclohexane was enriched in the acids by phase sepn. and simple distn., analyzed for chem. compn. and used for esterification with pentaeritritol in presence of SnCl2. The esters were studied for viscosity, flow flash point, temp., hydroxyl and acid nos. and biodegradability. The esters met the quality requirements and were recommended as bases for prodn. of synthetic lubricating oils.