(i) CH3OH(l) + 3/2O2(g) → CO2(g) + 2H2O(l);
ΔrH° = -726 kJ mol-1
(ii) C(g) + O2(g) → CO2(g);
ΔcH° = -393 kJ mol-1
(iii) H2(g) + 1/2O2(g) → H2O(l);
ΔfH° = -286 kJ mol-1
We aim at
C + 2H2 + 1/2 O2 → CH3OH
In order to get this thermochemical equation, multiply Eq. (ii) by 1 and Eq. (iii) by 2 and subtract Eq. (i) from their sum.
C + 2H2 + 1/2O2 → CH3OH
ΔH = (-393) + 2(-286) - (-726)
= -393 - 572 + 726
= -965 + 726 = -239 kJ mol-1
Thus, the heat of formation of CH3OH is
ΔHf = -239 kJ mol-1