The reactions of glyoxylic acid with different aliphatic alcohols were studied in the presence of both gelular and macroporous ion exchange resins as catalysts. The alcohol reacts with both acid and aldehyde group of glyoxylic acid to form ester and the acetal of the ester, respectively. The simultaneous removal of water during the course of the reaction, helps in increasing the conversion level. An increase in temperature leads to better selectivity towards the acetal of the eater. The kinetics of the extractive reactions (solid-liquid-liquid mode) of aqueous solution of glyoxylic acid with 2-ethyl hexanol was studied and a significant level of conversion was obtained even with dilute (5% w/w) solution. A pseudohomogeneous kinetic model explains the data successfully. (C) 2000 Elsevier Science B.V. All rights reserved.