A　packed-bed　reactive　and　extractive　distillation　column　was　proposed　to　recover　polyvinyl　alcohol　by-product　methyl　acetate.　The　azeotrope　of　methyl　acetate　and　methanol　from　a　polyvinyl　alcohol　plant　was　used　as　experimental　material.　In　the　reactive　and　extractive　distillation　column,　methanol　was　transformed　to　methyl　acetate　over　a　cation-exchange　resin.　The　simulation　for　this　process　was　carried　out　by　means　of　the　RADFRAC　equilibrium　stage　model　in　Aspen　Plus.　The　equilibrium-stage　model　can　describe　the　reactive　and　extractive　distillation　column,　but　heat　loss　of　the　laboratory-scale　distillation　column　should　be　taken　into　account　in　the　simulation　at　a　low　reflux　ratio.　The　effects　of　several　operation　parameters,　such　as　the　stage　number　of　reaction　section,　and　stage　number　of　non-reaction　section.　,　the　reflux　ratio,　the　volume　ratio　of　the　extractive　solvent　to　the　feed　mixture,　and　the　feed　location　on　the　performance　of　the　reactive　and　extractive　distillation　column　were　investigated.　According　to　the　simulation　results,　a　novel　process　for　methyl　acetate　recovery　was　developed,　and　the　methyl　acetate　purity　in　the　distillate　and　the　methanol　conversion　can　reach　higher　than　99%　and　94%,　respectively.　©　2015　Elsevier　B.V..