Abstract The reaction between carboxylic acids (RCOOH) and dialkyl dicarbonates [(R 1 OCO) 2 O], in the presence of a weak Lewis acid such as magnesium chloride and the corresponding alcohol (R 1 OH) as the solvent, leads to the esters RCOOR 1 in excellent yields. The mechanism involves a double addition of the acid to the dicarbonate, affording a carboxylic anhydride [(RCO) 2 O], R 1 OH and carbon dioxide. The esters arise from the ...