4-(N, N-Dimethylamino) pyridine hydrochloride (DMAP· HCl), a DMAP salt with the simplest structure, was used as a recyclable catalyst for the acylation of inert alcohols and phenols under base-free conditions. The reaction mechanism was investigated in detail for the first time; DMAP· HCl and the acylating reagent directly formed N-acyl-4-(N′, N′- dimethylamino) pyridine chloride, which was attacked by the nucleophilic substrate to form ...