It was shown that phosphoric anhydride can be used for the synthesis of esters and amides of carboxylic acids when they react with compounds containing hydroxy ord primary amino groups. A new method for preparation of paracetamol was proposed for obtaining paracetamol. An example of the reverse reactivity of these nucleophilic centers in para-aminophenol molecule was revealed. © 2023, Pleiades Publishing, Ltd.