New methods for the direct reduction of carboxylic acids to aldehydes through the treatments of B-acyloxy-9-borabicyclo[3.3.1]nonane (acyloxy-9-BBN) with tert-butyllithium and 9-borabicyclo[3.3.1]nonane or with lithium 9-boratabicyclo[3.3.1]nonane (Li 9-BBNH) are described. Both these systems provide the corresponding aldehydes from various carboxylic acids in high yields. A mechanism for the recuction through stepwise treatment of acyloxy-9-BBN with tert-butylithium and 9-BBN, which seems to involve the hydride migration through 9-BBN, is proposed and discussed in connection with the reduction through treatment of acyloxy-9-BBN with Li 9-BBNH.