Provided are compounds of formula (I)wherein m is 0, 1 or 2 RI is a mono- or bicyclic heterocyclic ring system including one, two or three heteroatoms selected from nitrogen, sulphur and oxygen R2 is selected from hydrogen, methyl and ethyl I) R3 is hydrogen, methyl, or ethyl and R4 and R5 are independently selected from ethyl and isopropyl andR3, R4 and R5 together have at least 6 carbon atoms: or II) any two or all of R3, R4 and R5 form together with the carbon atom to which they are attached 3-para-menthyl, bornyl, or adamantylhaving cooling properties, their use as cooling agent and compositions including them.
