N-Acetyl morpholine was synthesized using acetic acid and morpholine as raw materials.The influencing factors including the mole ratio of acetic acid to morpholine,reaction temperature and dehydraing agent were investigated.The yield of N-acetyl morpholine reachs 91.5% in the existence of dehydrating agent,at temperature of 40~145°C,and with molar ratio of acetic acid: morpholine=0.95∶1.The purity of N-acetyl morpholine distillated is 98.5%.