Inthisstudywastoinvestigate,byphase-transfercatalysis,theactivityofsingleandmixedammoniumandphosphoniumsaltsgraftedona"gel-type"styrene-7%pinylbenzenecopolymerintheoxidationofbenzylalcoholwithhydrogenperoxide.Awidevarietyofcatalystswithdifferentquaternarygroupsanddifferentquaternarychainlengthsubstituentswereexamined.Theactivityofsingle"onium"saltsincreasesasaconsequenceoftheassociationofammoniumandphosphoniumsaltsgraftedonthesamepolymericsupport.Theactivityofpolymer-supportedammoniumandphosphoniumsaltsincreaseswiththenumberofcarbonatomscontainedinthealkylradicalsofthe-oniumandofthefunctionalizationdegreewithphosphoniumgroups.