The syntheses of two 2′,3′‐fused bicyclic nucleoside analogues, i.e., 1‐[(4aR,5R,7R,7aS)‐hexahydro‐5‐(hydroxymethyl)‐4,4‐dioxidofuro[3,4‐b][1,4]oxathiin‐7‐yl]pyrimidine‐2,4(1H,3H)‐dione (1a) and 1‐[(4aS,5R,7R,7aS)‐hexahydro‐7‐(hydroxymethyl)‐1,1‐dioxido‐2H‐furo[3,4‐b][1,4]thiazin‐5‐yl]pyrimidine‐ 2,4(1H,3H)‐dione (1b), are described, the key step being an intramolecular hetero‐Michael addition. Their structures and conformations, previously solved by X‐ray crystallography, were analyzed in more detail, using 1D‐ and 2D‐NMR as well as HR‐MS analyses.