Stereochemistry O 0030Synthesis of Stereocontrolled α,α-Difluoro-β-hydroxycarbonyl Materials. -A practical method for the synthesis of α,α-difluoro-β-hydroxycarbonyl compounds (II) via enzymatic resolution using appropriate lipases and some examples for the synthetic utility of this material are described. -(KANEDA, T.; KOMURA, S.; KITAZUME*, T.; J. Fluorine Chem. 126 (2005) 1, 17-26; Grad. Sch. Biosci. Biotechnol., Tokyo Inst. Technol., Midori, Yokohama 226, Japan; Eng.) -D. Singer 21-030