Isopropoxyaluminum 1, 1′-biphenyl-2-oxy-2′-perfluorooctanesulfonamide (3) has been evaluated as an aluminum-based catalyst for the Tishchenko reaction. Compound 3 was found to exert high catalytic activity in the reaction with aliphatic aldehydes and also enabled smooth dimerization of enolizable aldehydes. This advantage was highlighted by the quantitative formation of ethyl acetate from acetaldehyde by the present system.