Abstract Complexation of gaseous N2O4 with acylated silica gel affords an addition compound, which is an efficient heterogeneous reagent for the selective mono- and dinitration of phenol, substituted phenols and nitrosation of thiols. Acknowledgment We are grateful to the Ministry of Science, Research, and Technology of Iran and Shiraz University Research Council for supporting this work with grant number 80-SC-3.RM.