Siloxane bonds are usually synthesized by condensation reactions,s uch as hydrolysis/dehydration and crosscoupling reactions,i nw hich the generation of by-products during bond formation can not be avoided. We have developed ao ne-pot sequence of iridium-catalyzed silyl ester hydrosilylation and boron-catalyzed rearrangement of the resulting disilyl acetals for the construction of siloxane bonds,i n principle without the formation of any by-products.Moreover, the programmed synthesis of tri-, tetra-, and pentasiloxanes was possible in asingle flask by combining the above sequence of iridium-catalyzed hydrosilylation and boron-catalyzed rearrangement with aboron-catalyzed cross-coupling reaction. The obtained oligosiloxanes are difficult to synthesize selectively by other known synthetic procedures.Silicone polymers have unique and valuable properties,such as thermal oxidation durability,h igh gas permeability,h igh electrical insulation properties,a nd water repellency. They are therefore employed in awide range of fields,and can not be readily substituted by carbon-based polymers.S iloxane bonds (SiÀOÀSi)c onstitute the backbone of silicone polymers,and siloxane-bond formation is the most important type of reaction in silicone chemistry,just like CÀCbond formation in organic chemistry. [1] Conventional methods for constructing siloxane bonds are hydrolysis/dehydrative condensation of alkoxysilanes and halosilanes via silanol intermediates. [2] Such processes have been widely applied to the production of silicone polymers on an industrial scale.S everal types of catalytic cross-coupling reactions of silanols with halosilanes, [3] hydrosilanes, [4] vinylsilanes [5] or allylsilanes, [6] and alkoxysilanes with halosilanes [7] or hydrosilanes [8,9] have been reported. These cross-coupling reactions enable the selective synthesis of unsymmetrical siloxane bonds and allowed the synthesis of complex oligosiloxane architectures to some extent. All these reactions are categorized as condensation reactions.T herefore,t he formation of as toichiometric amount of aby-product, such as water,analcohol, ahydrogen halide,a na lkyl halide,d ihydrogen, or ah ydrocarbon, is unavoidable along with siloxane-bond formation. Thef ormation of these by-products is sometimes problematic in industrial applications.A na ddition reaction to unsaturated bonds,inprinciple,produces no by-products.However,inthe field of siloxane-bond formation, substrates with unsaturated bonds,s uch as silanones (R 2 Si = O) and silenes (R 2 Si = CR 2 ), which are usually quite unstable under ambient conditions, are not available as starting materials of practical use. [10] Recently,C heng and Brookhart demonstrated that [{Ir-(coe) 2 Cl} 2 ]( coe = cyclooctene) catalyzes the hydrosilylation of esters with dihydrosilanes to give silyl acetals and subsequent acidic work-up affords the corresponding aldehydes. [11] Notably,over-reduction to silyl ethers and alkanes is efficiently suppressed, and the transient silyl acetal products have aS i ÀHf unctionality.O nt h...