There is increasing interest in quaternary ammonium salts which are liquid at room temperature. These salts referred to as ionic liquids have been studied as catalysts and alternative solvents, used for chemical analyses (e.g., chromatography and electrophoresis), large-scale separations, as media for electrochemical processes and as media for the storage of radioactive waste. The number of applications found for these unique materials continues to grow. Presented in this report is the preparation of racemic ammonium salts containing the 1, 2-dihydroxypropyl unit. Most were solid at room temperature but a few were found to be ionic liquids. The thermochemical properties of these new materials are reported.