Although tertiary amines are widely used in industry and new uses for them continue to emerge, 1-10 convenient one-step procedures for their direct preparation from urea (1) do not exist. To date, the chemical literature discusses stepwise methods for their preparation that involve the folowing:(1) N-alkylation of ammonia with alcohols in the presence of dehydrating agents to generate mixtures of primary, secondary, and tertiary amines; 11 (2) ...