TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Process: The reaction of (VII) with an acid is carried out in presence of the phase transfer catalyst which is tetrabutyl ammonium bromide, benzyl trimethyl ammonium chloride, methyltrioctylammonium chloride, crown ethers, potassium bromide, potassium iodide, magnesium bromide or lithium bromide. The conversion of (VII) is carried out by hydrogenolysis, which is carried out using metal catalyst in presence of solvent (alcohol and/or ester). The resultant racemic compound (I) is further converted to rivastigmine or their salts. Preferred Components: The inorganic base is ammonia, alkali metal or alkaline earth metal hydroxide, carbonate or bicarbonate. The alkali metal and alkaline earth metal is lithium, sodium, potassium, magnesium, calcium or barium. The inorganic acid is hydrochloric acid (preferred), hydrobromic acid, nitric acid, sulfuric acid, perchloric acid, phosphoric acid, sulfamic acid, boron trifluoride or potassium hydrogen sulfate. The metal catalyst is raney nickel, platinum/carbon or palladium/carbon.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Components: The resolving agent is mandelic acid, tartaric acid, camphor sulfonic acid, dibenzoyl tartaric acid or di-para-toluoyl tartaric acid. The solvent is water, alcohol, ketone, ethers, and/or esters. The base is inorganic or organic base. The organic base is N,N-dimethylamine, triethylamine, N-ethyl-N-methyl amine, diethylbenzylamine or diisopropylethylamine. The solvent used in step (c) is water, halogenated solvents, esters and/or hydrocarbon solvents. The aldehyde used in step (d) is aromatic or aliphatic aldehyde. The aromatic aldehyde is benzaldehyde (optionally substituted) (preferred), fused aromatic aldehyde or heterocyclic aldehyde. The aliphatic aldehyde is straight chain or branched chain aldehydes. The acid used in step (d) and (f) is organic or inorganic acid. The organic acid is oxalic acid, acetic acid, formic acid, propionic acid, methane sulfonic acid, para-toluene sulfonic acid, benzene sulfonic acid, trifluoromethane sulfonic acid, trifluoroacetic acid or camphor sulfonic acid. The solvent used in step (d) and (e) is halogenated solvents, esters or hydrocarbon solvents. The base used in step (e) is triethylamine, dimethylamine, pyridine, piperidine, diisopropylethylamine, 1,4-diazabicyclo(2.2.2)octane, 1,8-diazabicyclo(5.4.0)undec-7-ene (preferred), 4-dimethylaminopyridine, 1,5-diazabicyclo(4.3.0)non-5-ene or tri-n-octyl amine. The solvent used in step (f) is water, ketones, alcohols, halogenated solvents, esters and/or hydrocarbon solvents. Preferred Definitions:    R = phenyl sulfonyl (optionally substituted with 1-4C alkyl, 1-4C alkoxy, halo or nitro), benzoyl sulfonyl (optionally substituted) or alkyl sulfonyl; and    X = chloride, bromide or iodide.    ACTIVITY - Neuroprotective; Nootropic.    MECHANISM OF ACTION - Cholinesterase inhibitor.    EXAMPLE - Mixture of tert-butanol (600 ml), 1-(3-hydroxyphenyl)ethyl amine and potassium hydroxide (48 g) was heated at 80-85 degrees C for 1 hour. The reaction mass was then cooled and toluene (100 ml) was added to form a mixture. The reaction mixture was further cooled to 0-5 degrees C and para-toluenesulfonyl chloride solution (104.2 g dissolved in 300 ml of toluene) was added to the reaction mixture over 3-4 hours under stirring at 0-5 degrees C. After the completion of reaction, solvent was distilled off under reduced pressure at 50-55 degrees C and the reaction mass was cooled to room temperature. Water and toluene were added to the reaction mixture and stirred for 30-45 minutes. Subsequently the reaction mixture was filtered through hyflo bed. The layers were then separated and sodium hydroxide solution (20 wt./vol.%, 40 g of sodium hydroxide in 200 ml of water) was added to the organic layer. The reaction mixture was allowed to stir for 30 minutes. After separating the aqueous layer, the organic layer was washed with water (800 ml) and concentrated under reduced pressure at 50-55 degrees C to obtain 3-(1-aminoethyl)phenyl-para-toluenesulfonate (70%) as oily mass.