Heterocyclics are the crucial scaffolds present in pharmaceuticals, natural products, biologically active compounds and agrochemicals. Consequently, the development of simple and practical methods for constructing heterocyclics has always been a fascinating field in organic synthesis. Recently, 2‐acylbenzoic acids, highly reactive and versatile synthons, have been broadly applied in the construction of heterocycles due to their multiple reaction sites. In this review, we summarized recent progress in the application of 2‐acylbenzoic acids for the synthesis of heterocycles including phthalides, isochromanones, isoindolines, phthalazinones, and quinolones. The substrate scopes, proposed mechanisms, and product application of different types of reactions are discussed.