The use of heteropolyacids in conjunction with phase transfer catalysts in the oxidation of benzyl alcohol to benzaldehyde with hydrogen peroxide as the oxidising agent has been investigated. The effect of various parameters on the conversion of benzyl alcohol was studied including the effect of the nature of the heteropolyanion as well as the effect of the partial substitution of protons in the heteropolyacid. Surfactant-type phase transfer catalysts were found to display high catalytic activity with cetyltrimethylammonium bromide (CTMAB) being the most effective phase transfer catalyst among those examined. A suitable mechanism for this reaction has been proposed and a kinetic model has been developed in order to explain the observed experimental results.