acetaldehyde ·asymmetric synthesis · enzyme-like catalysis ·M ukaiyama aldol reaction · organocatalysis Since its discovery in 1973, the Mukaiyama aldol reaction (MAR), which features the use of storable and easy-to-use silyl enol ether (SEE) donors,h as been responsible for tremendous progress in synthetic organic chemistry,b ecoming one of the most powerful techniques for the straightforward construction of C À Cbonds. [1] Supported by the development of ar obust transition-state model by Noyori in 1980, [2] enantioselective and catalytic asymmetric versions rapidly appeared, as partially depicted in the timeline of Figure 1. [1,3] Thef irst enantioselective version of the MAR was reported by Reetz and co-workers and employed as toichiometric amount of achiral boron-based Lewis acid. [4] Te nyears later, Denmark et al. outlined ag eneral and efficient approach using chiral Lewis base organocatalysts. [5] Over the years, there have been additional advances,i ncluding the development of cascade reactions, [6] vinylogous variants, [7] and onwater protocols. [8] Despite these advances,o ne fundamental piece of the puzzle was still missing:the efficient and truly general use of the smallest enolizable aldehyde,a cetaldehyde.T he use of this substrate was frustrated by seemingly unsolvable issues, in particular,t he inability of the small acetaldehyde SEE to discriminate between the starting aldehyde acceptor and the product aldehyde,t hus leading to extensive polymerization. Thef irst encouraging results from attempts to address this issue were obtained by Yamamoto and co-workers in 2006, [9] who were first to recognize that an extremely bulky tris-(trimethylsilyl) SEE ("super-silyl") of acetaldehyde could be employed to develop asuccessful catalytic (although racemic) MAR. Only recently,L ist and co-workers reported the very first example of ac atalytic enantioselective MAR that efficiently employs acetaldehyde SEE. [10] Over the past decade,the List group has been pioneer in the field of asymmetric counteranion-directed catalysis (ACDC), and most of the key C À Cb ond-forming reactions were revisited in an efficient and stereoselective manner by exploiting this concept. [11,12] In particular, the use of "superacidic" Brønsted acid precatalysts-evolving from phosphoric acids,d isulfonic acids,d isulfonimides,i midodiphosphates,t o the recent imidodiphosphorimidates (IDPi)-in combination with achiral silylating species has,a fter hydrogen-silicon exchange,p rovided in situ formation of highly Lewis acidic silylium-ACDC organocatalysts (see below). These active species display unique catalytic properties for awide range of chemical transformations. [13] Thec atalytic system presents two main features:1 )the active catalyst ion pair consists of asubstrate-activating cationic and achiral silylium component and ah ydrolytically stable and highly confined enantiopure counteranion;a nd 2) extremely low pre-catalyst loading is sufficient to obtain high-performance/high turnover/highly selective catalysis.G iven these gener...