Ytterbium perfluorooctanesulfonate [Yb(OPf)3] catalyses the highly efficient synthesis of acylals from aldehydes and acetic anhydride in a fluorous biphase system (FBS) composed of toluene and perfluorodecalin. The fluorous phase containing the fluorous catalyst is easily separated and can be reused several times without significant loss of catalytic activity.Key words: acylals, ytterbium perfluorooctanesulfonate, fluorous biphasic catalysis.