The mechanism of acid curing of epoxy resins catalyzed with tertiary amines was investigated by using model systems composed of phenylglycidyl ether and benzoic acid or acetic acid anhydrides in the presence of benzyldimethylamine. The reaction was studied by NMR spectrometry, liquid chromatography, and ozone absorption. The main findings are that (1) the tert-amine is bound chemically and irreversibly during the reaction under the formation of a quaternary ammonium salt and (2) 1-phenyloxypropanediol-2,3-dibenzoate or diacetate is the main reaction product. The suggested reaction mechanism involves initiation in which the tertiary amine reacts with the epoxy group, giving rise to a zwitterion that contains a quaternary nitrogen atom and an alkoxide anion; the latter immediately reacts with the anhydride and quaternary salt is formed. In a later stage the carboxy anion of the quaternary salt reacts first with the epoxy group, then with the anhydride. By this reaction diester is formed and the carboxy anion is regenerated.