Transesterification reactions have been performed in systems in which
both acyl acceptor and acyl donor are carbohydrates with the same skel
eton. Basic catalysis proved to be much more efficient than nucleophyl
ic catalysis. Partially acetylated sugar derivatives have been prepare
d by selective deacylation of peracetylated glycosides, using transest
erification between a peracetylated sugar and a non-protected carbohyd
rate. This method compares favourably with known regioselective acylat
ion methods.