Abstract Several S-acetyl and S, S-diacetyl derivatives of dihydrolipoic acid and amide were prepared as model compounds to examine acyl transfer reactions similar to those in living systems. A macromolecule bearing the lipoic acid (1, 2-dithiolane) structure was synthesized by polymer reaction of polyacrylamide. The acyl transfer from these S-acetates to nucleophiles such as amine, alcohol and thiol as well as the catalytic behavior of silver ion ...