Oximes are extensively used as preferred and readily prepared derivatives for purification and characterization of carbonyl compounds. Furthermore they play an important role as protecting and selectively a-activating groups in synthetic organic chemistry. Regeneration of ketones and aldehydes from their oximes has assumed added importance since the discovery of the Barton reaction in which oximes are produced at non-activated hydrocarbon sites. Also, their synthesis from non-carbonyl compounds, such as by nitrosation of an active methylene group, nitrosation of an α-halo carbonyl compound and condensation of a nitroalkene with an aldehyde provides a valid alternative pathway to carbonyl compounds. Therefore, there has been a continued interest in the effective regeneration of carbonyl compounds from the corresponding oximes especially under mild conditions. Oxidative and reductive methods have been found to show advantages over the classical hydrolytic methods. Although many oxidizing agents have been used, only a limited number of methods are efficient because of the low solubility of these metallic reagents in most organic solvents. A number of oxidative deoximation methods have been developed which involve chromium (VI) species, but most of them suffers from low yields or long reaction times. Some quaternary ammonium salts such as triethylammonium chlorochromate, prolinium chlorochromate/silica gel and bis(tetrabutylammonium) dichromate under microwave irradiation have shown good yields in deoximation reactions. However, cleavage of aldoximes into carbonyl compounds requires milder reagents to avoid further oxidation. For example, benzaldehyde was obtained from the reaction of corresponding oxime with triethylammonium chlorochromate in only 56% yield. Many easily prepared or commercially available crystalline quaternary ammonium salts of different oxidizing anions have been studied and found some applications in functional group interconversions. For some reasons, it is attractive to use quaternary ammonium salts as reagents for organic transformations. The solubility of these salts in several solvents, selectivity, and absence of side reactions provides advantages of using them in organic synthesis. Tetrabutylammonium chromate (TBAC) is one of these compounds that has been used as a very mild oxidizing agent for conversion of unsaturated alcohols including allylic and benzylic alcohols to the corresponding aldehydes with the double bonds intact. In continuation of our ongoing research program on the use of quaternary ammonium salts as reagents for the approach to novel synthetic methods, we now report efficient conversion of oximes into the corresponding carbonyl compounds by using tetrabutylammonium chromate under homogeneous, aprotic and moderately acidic conditions. We found that the oxidative deprotection of oximes can be easily performed with tetrabutylammonium chromate by refluxing the reaction mixture in acetonitrile