At andem [1,2]-Wittig rearrangement/lactonization of g-benzyloxy vinylogousu rethanes is presented herein. The resulting butenolides featuring various benzyl substituents at the g-position are structurally diverse compounds found in natural products. The usefulness of this synthetic approach was demonstrated in the formal synthesis of maculalactone A, rapid assemblyo ft he tricyclic core of planchol C, and the total synthesis of g-lycorane.The rearrangemento fa-alkoxyc arbanions is one of the important reaction for CÀCb ondf orming methods. In particular,t he [2,3]-Wittig rearrangement,w hich allow the transformationo f an allylic ether into ah omoallylic alcohol, has been highly developedi nv arious fields of organic synthesis.[1] By contrast, the [1,2]-Wittig rearrangement has received less attention [2] and has rarely been applied in the synthesis of naturalp roducts [3] and pharmaceuticals.[2s] This lack of popularity has mainly resulted from the preparation of a-etherealc arbanions, which relies heavily on the use of the benzyl group as ac arbanionstabilizing group in the anion formation step (Scheme 1a). However,t he stability and synthetic potentialo ft he phenyl ring limits the synthetic applications of this approach. [1,2]-shifts of electron-withdrawing group (EWG)-bearing ethers involvingt he formation of new stereocenters are scarce, because EWGs stabilizing the a-ethereal carbanions can sometimesu ndergo eliminationr eactions to form carbonyl compounds (Scheme 1b).[4] To date, only af ew examples have been reported that allow accesst ot he corresponding carbinols in the presenceo fE WGs, such as ketones, [5] acetamides, [6] and b-lactams (Scheme 1c).[7] Recently,s ignificant progress has been made using an asymmetric tandem [1,2]-Wittig/Aldol or [1,2]-Wittig/Mannich reactions of glycolate esters, which provide a,b-dihydroxy esters and a-hydroxy b-amino esters in high stereoselectivities, respectively. [3b, 8] These tandem approaches not only strikingly complement traditional carbanion-stabilizing groups but also allow ac ascade sequence to efficiently forge complex chemical structures.Inspired by our previouss tudies on the asymmetric aldol reaction of g-benzyloxy vinylogousu rethanew ith aldehydes, under certain circumstances, aminute amount of g-benzyl substitutedv inylogous urethane lactone was obtained (Scheme 2a). [9] We envisioned that the rearrangement of av inylogous urethane system possessing an EWG-bearing moiety and ab enzyloxy-migrating terminus might undergo at andem [a] Dr