Conversion of Cyclic Acetals to Hydroxy Esters by MCPBA Oxidation

Various methods for the conversion of aldehydes to esters have appeared in the literatures over the last thirty years.1 Grieco reported a one-step oxida-tive conversion of protected lactols into lactones and proposed oxidation mechanism of which was recently proved by the isolation of peroxy interme-diate II.2,3 Baeyer-Villiger oxidation of ketones and alde-hydes using peracid is one of the frequently employed methods for the synthesis of esters due to its ease and high yield.4 Several methods for direct oxidation of acetal to ester have been reported.5-8 However, the Baeyer-Villiger reaction of acyclic acetal or ketal with peracid providing the orthocar-bonate is known to be sluggish.9 Therefore, devel