The reaction of xylene-formaldehyde-resin with m-xylene in presence of AlCl3 as a catalyst have been investigated. The product is a viscous hydrocarbon consisting of dixylylmethane and its higher homologue. In the course of the reaction, the oxygen-containing groups such as methylol, acetal and ether type bonding in starting resin were eliminated and thus the resulted polymer decomposed considerably to the dixylylmethane by transalkylation with m-xylene. When other acid catalysts were used, the results were not the same. This reaction may be used for the preparation of dixylylmethane.