Abstract: The invention provides ionic liquids and processes for their preparation. The liquids may either comprise a cation of the formula (I); N+HR1R2R3 (I) wherein R1 is a group —R4—O—R5; R2 and R3 are each independently either hydrogen or hydrocarbyl, R2 and R3 may be joined together with the N to form a heterocyclic group; R4 is a divalent hydrocarbyl radical; and R5 is hydrocarbyl; or a cation of the formula (II), N+HR6R7R8 (II) wherein R6 is an alkanolyl group; R7 is a hydrocarbyl group; and R8 is either hydrogen or hydrocarbyl, or R7 and R8 may be joined together with the N to form a heterocyclic group.