A convenient route has been developed for generation of nitrile oxides in situ from nitroalkanes under very mild conditions using microwave irradiation, using 4-(4, 6-dimethoxy [1, 3, 5] triazin-2-yl)-4-methylmorpholinium chloride (DMTMM) and DMAP as catalyst. Isoxazolines and isoxazoles are obtained in very good yields compared to known methods.