The isomerization of N,O-acetals 1 yields N-acyl-0-vinyl amino)aldehydes 3. The relative configurations of the proacetals 2 or 2-aminomethyl-l,3-butadienes 10, depending on ducts 3 have been determined by X-ray analysis and 'Hthe nature of the nitrogen substituents. In the presence of NMR experiments. The mechanism of the reaction is discustrimethylsilyl trifluoromethanesulfonate (TMSOTf) the N,O-sed. Crossover experiments indicate an intermolecular acetals 2h-u are converted stereoselectively into P-(N-acyl-course of the rearrangement. In connection with our investigations of the stereoselective rearrangements of alkyl vinyl a c e t a l~ [~~] to aldol ethers, we have also studied the reactions of 0-vinyl N,O-acetals. In this paper we report on the diastereoselective synthesis of p-(N-acy1amino)aldehydes 3 in three simple steps from easily accessible starting materials via N,O-acetals 1 and 2 (Scheme l)[331. The type of catalyst depends on the nitrogen substituents of the starting materials (Table 2).