PROBLEM TO BE SOLVED: To simply and profitably obtain an acetate ester useful as a synthetic raw material or intermediate for medicines and various compounds by reacting an specific OH group-containing compound with acetylimidazole in the absence of a solvent in a high selectivity and in a high yield with scarcely polluting an environment. SOLUTION: (A) A primary alcohol or a phenolic OH group-having compound is reacted with (B) acetylimidazole e.g. in an A/B molar ratio of 1/(1-2.2), especially 1/(1.2-2.2), in an opened air atmosphere at a temperature of -30 to 100 deg.C, especially 10-40 deg.C, to produce an acetic ester. When the component A is solid, the components A and B are concretely sufficiently ground with a mortar, etc., and subsequently leave them in stationary state for their reaction.