Cross-linked poly(n-butyl-4-vinylpyridinium)periodate, iodate, and bromate are easily synthesized and applied as new polymeric oxidizing reagents. These reagents are capable of oxidizing different organic compounds, such as primary and secondary benzylic alcohols to their corresponding aldehydes and ketones in an appropriate solvent. With these oxidants the oxidation of thiols to disulphides, hydroquinones to quinones, acyloins, oximes, allylic alcohols, and diols to their corresponding carbonyl compounds have also been investigated. These polymeric oxidizing agents are stable and can be easily regenerated and used.