A novel method of the synthesis of tertiary aromatic amides from tertiary benzylamines with high atom utilization has been developed. The reaction undergoes a different mechanism, which is divided into two parts: firstly tertiary amine is decomposed (into benzaldehyde and secondary amine) via TBAI/TBHP–mediated C−N bond cleavage, then tertiary amide is generated through the oxidative amidation of the intermediates products (benzaldehyde and secondary amine). These two parts of reaction are integrated into a single operation, which provides moderate to excellent yields with a wide suabstrate scope. A novel method of the synthesis of tertiary aromatic amides from tertiary benzylamines with high atom utilization has been developed. The reaction is divided into two parts: firstly tertiary amine is decomposed (into benzaldehyde and secondary amine) via TBAI/TBHP–mediated C−N bond cleavage, then tertiary amide is generated through the oxidative amidation of the intermediates products. These two parts of reaction are integrated into a single operation, which provides moderate to excellent yields with a wide suabstrate scope. [ABSTRACT FROM AUTHOR]