Quaternary ammonium borodiglycolates and borodioxalates were prepared by the reaction of quaternary ammonium tetrahydroxyborates with glycolic acid and oxalic acid, respectively. These compounds are used as the electrolyte salts of aluminum electrolytic capacitors. Their molar conductivities, limiting molar conductivities and oxidation potentials in gamma-butyrolactone were higher than those of borodisalicylates and borodicatecholates due to the lack of aromatic rings. Their film-forming ability of anodic aluminum oxide in gamma-butyrolactone electrolytes containing a small amount of water was poor, because both anodic dissolution and oxidation occurred simultaneously.