Procedures are described for the resolution of (±)-carnitine nitrile chloride into its optical isomers by salt formation with (+)-10-camphorsulfonic acid and (+)-dibenzoyltartaric acid. Procedures for the acylation of carnitine are described employing large excesses of the acylating agent in a heterogenous reaction or using the arnitine benzyl ester in a homogeneous reaction. The acylation of the carnitine benzyl ester can be carried out using lower ratios of acylating agent to carnitine.