Ignoring the ability of aqueous H 2 O 2 to oxidize aldehydes, tremendous efforts have been made to develop metal-based catalysts 4 and inorganic 5 or organic promoters 6 for the oxidation of aldehydes. In 1941, Späth found that H 2 O 2 reacts with dodecanal to form a perhydrate, which decomposes slowly at 120°C to give dodecanoic acid. 7 Since then aqueous H 2 O 2 has been considered to have a weak ability to oxidize aldehydes. Some benzaldehyde derivatives ...