Divinyl benzene-crosslinked polystyrene supported oximino esters were prepared and developed as a new class of recyclable solid phase acylating reagents. The preparation of these reagents involved a series of polymer analogous reactions starting from styrene-divinyl benzene crosslinked polymer. The introduction of acetyl, benzoyl and p-nitrobenzoyl groups into the polymer system and acylation reaction using these polymeric acyl transfer reagents are described. The spent polymeric reagent after the acylation reaction step can be easily removed by filtration and can be regenerated many times without loss in activity.