When benzyl phenylacetate was treated with aqueous alcohols in the presence of polymer- attached quaternary ammonium hydroxide (PCS–DBU) prepared from l, 8-diazabicyclo [5.4. 0] undec-7-ene (DBU) and chloromethylated polystyrene, the transesterification to methyl phenylacetate preceded the hydrolysis to phenylacetic acid. The characterization of this PCS–DBU resin was studied by comparison with other analogous resins. It was found that ...