cis‐3‐Benzyloxy‐4‐(2‐bromo‐1,1‐dimethylethyl)azetidin‐2‐ones were transformed into the corresponding 3‐hydroxy‐β‐lactams through hydrogenolysis of the benzyl ether substituent, followed by formation of novel cis‐2‐oxa‐6‐azabicyclo[3.2.0]heptan‐7‐ones by intramolecular nucleophilic substitution utilizing triethylamine in benzene. The conversion of the latter cis‐2‐oxa‐6‐azabicyclo[3.2.0]heptan‐7‐ones into cis‐3‐aminotetrahydrofuran‐2‐carboxylates was accomplished by means of acidic methanolysis. In this paper, the first straightforward transformation of cis‐azetidin‐2‐ones into cis‐3‐aminotetrahydrofuran‐2‐carboxylates via bicyclic β‐lactams is reported.