In this work, a novel polymer namely poly(N,N'-dibromo-N-ethylnaphthyl-2,7-disulfonamide) (PBNS) is synthesized
and characterized by studying its IR, 1H NMR, 13C NMR and thermal gravimetric analysis (TGA). This polymer
is utilized as a highly efficient, heterogeneous and recyclable N-bromo reagent to catalyze acetylation of various compounds
such as alcohols, phenols, thiol and amine with acetic anhydride under solvent-free conditions, and also it worthily
catalyzes deacetylation of acetate esters in aqueous media.