Catalytic enantioselective epoxidation of olefins has traditionally defined the state of the art in asymmetric catalysis. [1] Groundbreaking achievements during the last thirty years include the Ti-catalyzed Sharpless epoxidation, [2] the Jacobsen epoxidation using manganese-salen complexes, [3] the polyamino acid-catalyzed Julia-Colonna epoxidation, [4] and the chiral ketone-catalyzed Shi epoxidation. [5] In addition, several other useful methods have been described. [6][7][8][9] Recently, equally elegant and useful organocatalytic asymmetric epoxidations of a,b-unsaturated aldehydes by iminium catalysis have been developed. Jørgensen and co-workers used a prolinol silyl ether catalyst in combination with hydrogen peroxide, while Lee and MacMillan later reported a procedure that required a hypervalent iodine reagent as the oxidant and a chiral imidazolidinone as the catalyst.[10] The potential exploitation of iminium catalytic epoxidation is enormous because of the ready availability of the required substrates [11] which lead to the synthesis of valuable chiral a,bepoxy aldehydes that are then open for further manipulation, [1c, 9a] However, the range of substrates is limited and only 1,2-disubstituted enals give an enantiomeric ratio of greater than 95:5, whereas trisubstitued enals give generally lower enantioselectivities.We have recently developed asymmetric counteraniondirected catalysis (ACDC) as a new concept for enantioselective synthesis. Accordingly, catalytic reactions that proceed via cationic intermediates can be conducted in an asymmetric fashion if a chiral counteranion is incorporated into the catalyst. We originally used this approach to perform highly enantioselective organocatalytic conjugate reductions of a,bunsaturated carbonyl compounds, [12] and subsequently extended it to transition-metal catalysis.[13] Herein we report initial results from using ACDC for the enantioselective organocatalytic epoxidation of a,b-unsaturated carbonyl compounds. We have identified a new catalytic salt 3 m that works well with disubstituted aromatic a,b-unsaturated aldehydes and gives excellent enantioselectivities with trisubstituted a,b-unsaturated aldehydes, which have previously been elusive substrates for any type of highly enantioselective epoxidation.In our previous conjugate reduction system, the best catalyst was the morpholine salt of 3,3'-bis(2,4,6-triisopropylphenyl)-1,1'-binaphthyl-2,2'-diyl hydrogen phosphate (TRIP, 3 a),[12a] a phosphoric acid we have used in several different reactions. [14][15][16] This catalyst together with tert-butyl hydroperoxide (tBuOOH) as oxidant converted cinnamaldehyde (1 a) into the desired 2,3-epoxyaldehyde 2 a in moderate yield, distereomeric ratio (d.r. 97:3), and enantiomeric ratio (e.r. 77:23; Table 1, entry 1). Other oxidants such as mCPBA, H 2 O 2 , and cumene hydroperoxide were also tested but gave inferior results. To further optimize the enantioselectivity of the reaction, a number of different amines were investigated. Of the amine salts studied (Table...