In this study was to investigate, by phase-transfer catalysis, the activity of single and mixed ammonium and phosphonium salts grafted on a 揼el-type?styrene-7% divinylbenzene copolymer in the oxidation of benzyl alcohol with hydrogen peroxide. A wide variety of catalysts with different quaternary groups and different quaternary chain length substituents were examined. The activity of single 搊nium?salts increases as a consequence of the association of ammonium and phosphonium salts grafted on the same polymeric support. The activity of polymer-supported ammonium and phosphonium salts increases with the number of carbon atoms contained in the alkyl radicals of the onium and of the functionalization degree with phosphonium groups.