This paper describes the oxidation of alcohols under solvent-free conditions using benzyltriphenylphosphonium peroxymonosulfate, which has been prepared by mixing an aqueous solution of benzyltriphenylphosphonium chloride with oxone(R) at room temperature. This reagent is stable white powder, which may be stored for months without loss of its activity. This compound is readily soluble in organic solvents such as acetonitrile, chloroform, and dichloromethane and slightly soluble in carbon tetrachloride, ether, and hexane.