PURPOSE: To obtain the title compound useful as an intermediate for medicines having a co-enzyme effect, easily and inexpensively, by alkylation of a 3,5-dialkoxy- 4-hydroxytoluene formed from cheap and easily available p-cresol.

CONSTITUTION: A 3,5-dihalogeno-4-hydroxytoluene of formul II (X is Br or I) formed by halogenation of p-cresol, is reacted with an alkali metal alkoxide, in the presence of a copper catalyst, e.g. copper powder, copper halogenide, etc., and an amide catalyst, e.g. dimethylformamide or dimethylacetamide, to obtain a 3,5- dialkoxy-4-hydroxytoluene of formula III (R is alkyl). The resulting compound is reacted with an alkyl halogenide or dialkyl sulfate, in the presence of an alkali, to give the compound of formula IV (R' is alkyl).