TECHNOLOGY FOCUS - BIOLOGY - Preferred Components: The enzyme is selected from hydrolases, oxidoreductases, isomerases, synthetases, transferases, ligases, lyases, aldolases and carboxylases (preferably hydrolase).    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preparation (Claimed): Preparation of the ionic liquid involves either(A) process A: reducing a nitro-compound of formula R1'R2'NO2 to give R1'R2'NOH; and reacting the resultant product with a compound of the formula R3'-X;(B) process B: reacting a hydroxylamine of formula R1'R2'N-OR4' with a compound of formula R3'-X; or(C) process C: neutralization of an amine oxide of formula R1'R2'R3'N-O with an acid HX.R1'=R1;R2'=R2;R3'=R3;R4'=R4.Provided that: i) when R3' is hydrocarbyl it reacts selectively at the nitrogen atom rather than at the oxygen of the -OH group; and ii) when R3' is hydrocarbyl it reacts selectively at the nitrogen atom rather than at the oxygen of the -OR4' group.Preferred Liquid: The ionic liquid is of formula (R1R2R3N+-OR4)n (X) (II). The liquid is capable of existing in liquid form below 40 (preferably below 30?0C, especially at room temperature). The ionic liquid contains water (less than or equal to 1000, preferably less than or equal to 100) parts per million by mass; has a viscosity of (less than or equal to 500, preferably less than or equal to 100) centipoise at 25degreesC; and exhibits a reduction in viscosity as its water content is lowered. The ionic liquid is used in the absence of other solvents or water.X=anion having charge n;n=integer (preferably 1). Preferred Definitions:    R4=H;    R1=H, 1-4C alkyl, ethanolyl or 2-4C alkylene-O-(1-4C alkyl);    R2 and R3=1-4C alkyl or H.    Provided that at least two of R1 - R3 are other than hydrogen.    SPECIFIC COMPOUNDS - 23 Cations are specifically claimed as the (I), e.g. N,N-dimethyl hydroxylammonium ion, N-methyl-N-ethyl hydroxylammonium ion, N-methyl-N-propyl hydroxylammonium ion, N,N-diethyl hydroxylammonium ion and N,N,N-triethyl hydroxylammonium ion, and 69 compounds are disclosed as the ionic liquid (II) e.g. N-ethyl-N-methylhydroxylammonium dicyanamide, N-ethyl-N-methylhydroxylammoniumthiosulfate, N-ethyl-N-methylhydroxylammonium bis(trifluoromethanesulfonyl)imide, N-ethyl-N-methylhydroxylammonium methanesulfonate and N,N,N-triethyl hydroxylammonium chloride.    EXAMPLE - Triethylamine was reacted with 3% aqueous solution of hydrogen peroxide to generate triethylamine N-oxide, and then by reacting the N-oxide with equimolar amount of hydrochloric acid in the form of 75 wt./wt.% aqueous solution to yield N,N,N-triethyl hydroxylammonium chloride.