An efficient diversity-oriented approach for the synthesis of previously unknownd i-, tri-, tetra-and spirocyclic pyrano-1,4-dioxinones,p yrano-1,4-dithiinonesa nd pyrano-1,4-oxathiinones from readily available starting compoundsh as been described. Cascade Michaela ddition-cycloacetalisation of acetoxy-, alkoxy-, and aryloxypyranones and 1,2dinucleophiles under mild Lewis acidic conditions providesadirect access to oxygen andsulfur-contain-ing complexh eterocycles.M echanistic aspects of the cascade process were elucidated in light of experimentalf acts.T he methodology described herein shows high promise for the synthesiso fs everal bioactive natural products as well as pharmaceutically important compounds.Pyranone esters 1a-1h and pyranone ethers 14a-14c employedi nt his study were synthesised according to literature Scheme 3. Diastereoselective synthesis of the ABCD-ring carbon skeleton of alliuocide G 7 and other analogousnatural products. [11a]Scheme 4. Large scale reactions to verify the scalability of the presentm ethod.