The Baeyer-Villiger (B.V.) reaction using SeO2-H2O2 was examined for variou
s benzaldehydes possessing methoxy groups and/or a furan ring. When benzald
ehydes have an electron-donating group (methoxy group) at the ortho or para
position to a formyl group, the B.V. reaction proceeded rapidly and in a g
ood yield. Since the reaction using SeO2-H2O2 is carried out under a neutra
l condition, this reaction are applicable to aldehyde derivatives with a fu
ran ring which is unstable against acid.