The synthesis of a number of 8‐(dialkylamino)‐ and 8‐alkoxyxanthines (3 and 6, respectively) is described. Treatment of 3 with m‐chloroperoxybenzoic acid (m‐CPBA) gave by a novel rearrangement 3‐(disubstituted amino)‐4,7,9‐trimethyl‐1‐oxo‐2,4,7,9‐tetraazaspiro[4,5]dec‐2‐ene‐6,8,10‐triones 10. Also, the corresponding 3‐alkoxy‐subtituted spiro compounds 12 were obtained by an analogus treatment of 8‐alkoxyxanthines 6. In attempts to elucidate a tentative mechanism for this rearrangement 8‐[(dialkylamino)methyl]caffeines 7 when treated with m‐CPBA did not undergo the rearrangement but only yielded the expected N‐oxide derivatives 16. This result seems to indicate that a necessary structure element for this rearrangement to occur is an atom with an unshared pair of electrons to be attached to the 8‐position of the investigated xanthines. In agreement with this statement is the fact that N‐oxides of 8‐[(dialkylamino)methyl]caffeines 16 do not undergo the novel rearrangement but rather give the expected Meisenheimer rearrangement or the Cope elimination depending upon reaction conditions.