Abstract In this paper, rapid and highlyefficient tetrahydropyranylation of alcohols and phenols with 3,4-dihydro-2H-pyran (DHP) in the presence of catalytic amounts of high-valent tin (IV) tetraphenylporphyrinato trifluoromethanesufonate, [Sn IV (TPP)(OTf) 2 ] is reported. In this catalytic system, primary, secondary and tertiary alcohols as well as phenols were converted to their corresponding tetrahydropyranyl