Abstract This is an update to the 2007 Science of Synthesis contribution on F/Hal acetals, and focuses on advances for the synthesis of these compounds that were reported between 2008 and 2023. Such functional units are frequently represented in drugs and materials, and several significant approaches for the synthesis of such compounds that were not covered in the previous chapter have been developed accordingly. Because difluoroalkyl compounds are of particular interest for pharmaceuticals and materials, the advancement of synthetic methods for preparing F/F acetals is occurring more rapidly, and accounts for the major part of this review.