The differential cross sections for the one-nucleon stripping reactions and the elastic scattering of 104 MeV α-particles on 12C, 27Al and 40Ca were measured. The experimental results show that the (α, τ) cross sections are larger than those obtained from (α, t) reactions on the same target nuclei. The reaction data were analyzed in the framework of the DWBA. The calculations using the zero-range approximation are able to reproduce the measured angular distributions. In addition the effect of finite-range corrections were studied in the local energy approximation. From the analysis it becomes evident, that the inner part of the target nucleus contributes significantly to the reaction cross section. The larger yield of 3He particles compared to that of tritons can be explained mainly by different normalization factors for the (α, τ) and (α, t) reactions, respectively.