Difluorobenzoates of the formula I <IMAGE> in which R<1> and R<2> in each case independently of one another are an alkyl group having 1 to 15 C atoms in which one or two non-adjacent CH2 groups can also be replaced by -O-, -CO-, -CH=CH- and/or -C IDENTICAL C-, and m is 1 or 2, are suitable as components of liquid-crystalline phases.