The ‘t‐amino effect’ of amino‐nitroso compounds was documented by preparing the (dialkylamino)‐nitroso pyrimidines 4–18, and cyclising them under thermal conditions in high yields to the purine derivatives 19–32. The reactivity of the amino‐nitroso‐pyrimidines, particularly of 17 derived from diethyl iminodiacetate, and of 19, derived from 1‐phenylimidazolidine, correlates with the stability of the intermediate azomethine ylide. Thermolysis of the amino‐nitroso‐pyrimidines 34–37, possessing dialkylamino substituents at C(4) and C(6), proceeded by protiodenitrosation, leading to 38–41.