NEW MATERIAL:Compounds expressed by formula I (R is 1-20C alkyl which may contain halogen; R' is H, lower alkyl, lower alkoxyl or halogen; n is 1 or 2, provided that R is not methyl; * indicates asymmetric carbon).

EXAMPLE: Benzyl (+)-4-(1-hexanoyloxyethyl)benzoate.

USE: A synthetic intermediate for organic electronic materials, especially liquid crystal compounds and also for medicines, agricultural chemicals, etc.

PREPARATION: Optically active alcohols expressed by formula II and an aliphatic carboxylic acid expressed by the formula R-COOH or a derivative thereof are subjected to condensation reaction in the presence or absence of a solvent (e.g., THF) using a catalyst (e.g., dimethylaminopyridine) at -30-100°C to afford the aimed compounds expressed by formula I.